Theoritical Problems of Auditing the Activities of Business Entities Based on International Standards

Аннотация

This article discusses the theoretical problems that arise when conducting an audit of the activities of business entities based on international financial reporting standards (IFRS). Auditing, as an important tool for ensuring transparency and reliability of financial information, faces a number of challenges, including the need to adapt to international requirements, improve the qualifications of auditors and develop new approaches.