Theme 8. Audit of financial statements indicators.................................. 256
8.1.
Summarize audit and describe the
process of preparing for
audit completion………………………………………………
256
8.2.
The structure and content of the audit report…………………
274
8.3.
Events that occurred after the reporting date, and the actions of
the auditor when they were discovered………………………...
281
8.4.
Types of audit reports
in international practice, their
development and presentation…………………………………
285
Issues for discussion …………………………………………… 294
List of references .....................................….………………....
296
