出版社：Government of Russian Federation, Financial University
摘要：Nowadays following the growing practice of generating public non-financial reporting, the regulatory framework for its formation is actively developing. The audit of such reporting is one of the main ways to improve the quality of the information disclosed. Though there exists an established audit practice and relevant performance standards are available, still there is a need for recommendations to determine the level of materiality when planning and conducting the audit of public non-financial statements of an organization. The article discusses the aspects that affect the materiality level and presents the recommendations that can be used to determine the materiality level.
关键词：публичная нефинансовая отчетность; аудиторская проверка; аудит; уровень существенности; Международный стандарт заданий; обеспечивающих уверенность 3000; Международный стандарт аудита 320
