Open AccessImprovement of the Audit of the Financial Reporting of Insurance Organizations
Author(s) -
M. Temirkhanova,
I. Ochilov,
LI Sh
Publication year - 2020
Publication title -
bûlletenʹ nauki i praktiki
Language(s) - English
Resource type - Journals
ISSN - 2414-2948
DOI - 10.33619/2414-2948/58/30
Subject(s) - audit , business , accounting , financial audit , accounting management , insurance industry , control (management) , internal audit , audit risk , process (computing) , actuarial science , finance , accounting information system , economics , management , computer science , operating system
The article describes the existing problems in the preparation of financial reporting by insurance organizations in accordance with international standards and the ways of their overcoming, improvement of assessment of internal control in the financial statements of insurance organizations, important aspects of the improvement of the methodology for determining the significance and risk of an audit of financial statements, and also a three-step process of model analysis.