External Audit of Consolidated Financifl Statement

Student: Krotova Sofia

Educational Programme: Finance (Master)

Final Grade: 8

Year of Graduation: 2024

This work is devoted to the analysis of the audit in connection with changes in the requirements of the International Standard on Auditing 600 (revised) "Features of the audit of the group's financial statements (including the work of component auditors)" on the example of the UTair Group of Companies. In accordance with the new requirements of the standard, an author's methodology for assessing risks and materiality was developed, on the basis of which an audit strategy and plan were developed. Based on the developed audit strategy and plan, audit procedures were tested on the example of the UTair Group of Companies, as a result of which recommendations were developed to improve the consolidation process of PJSC UTair Airlines

Full text (added May 16, 2024)

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