CONTROLLING CONSOLIDATED FINANCIAL ACCOUNTING STATEMENTS IN ACCORDANCE WITH INTERNATIONAL AUDITING STANDARDS

This article examines the need to audit the consolidated financial statements in accordance with international auditing standards, identify audit risks and their application to the financial statements of the group companies as a whole, as well as audit the consolidated financial statements in a language that is understandable to shareholders and investors. The goal of the countries of the world is to organize quality, achieve a positive result in the field of production and services in modern economic practice, and thereby achieve maximum efficiency. In addition, mistakes in the organization of the consolidated financial statements in accordance with international standards are justified