International Accounting

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Special aspects of the use of the expert's work in the accounts auditing

Vol. 22, Iss. 11, NOVEMBER 2019

Received: 5 November 2019

Received in revised form: 7 November 2019

Accepted: 8 November 2019

Available online: 15 November 2019

Subject Heading: AUDIT ACTIVITY

JEL Classification: М42

Pages: 1285–1299

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation

ORCID id: not available

Radbil' T.B. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation

ORCID id: not available

Yumatov V.A. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation

ORCID id: not available

Subject This article examines the problems and aspects related to the auditor's responsibility in attracting an expert during the audit of the accounting financial statements, as well as the requirements for the expert and the expert's opinion.
Objectives The article aims to investigate the procedure of attracting an expert by the auditor, clarify the types of expert studies and the relationships between the auditor and the expert.
Methods For the study, we used the methods of comparative analysis, systematization, induction, and deduction.
Results The article clarifies the procedures for commissioning and execution of expert studies, their types that may be required when conducting independent audit of accounting financial statements, including the handwriting and linguistic examinations.
Conclusions and Relevance One of the objectives of the auditing activity is to formulate an opinion on the going concern of the entity under audit. The continuation of an organization's activities often depends on a variety of factors, including the technological, technical, financial, legal, and other ones, which the auditor, being a non-expert, cannot assess objectively. In this case, an expert examination is required. It helps the auditor form the opinion. The results of the study can be applied in the theory and practice of accounts auditing.

Keywords: audit work, expert examination, expert's opinion, allocation of responsibility


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