FEATURES OF FORMING AUDITOR'S REPORTS / ԱՈՒԴԻՏՈՐԱԿԱՆ ԵԶՐԱԿԱՑՈՒԹՅՈՒՆՆԵՐԻ ԿԱԶՄՄԱՆ ԱՌԱՆՁՆԱՀԱՏԿՈՒԹՅՈՒՆՆԵՐԸ

In recent decades, with the development of the market economy and particularly with the formation and expansion of agency relationships, there a great demand was formed for verification of the reliability and compliance with applicable financial reporting frameworks of the financial statements by independent audit firms. From the perspective of those, who make decisions based on financial statements, the fact of being audited by an independent auditor provides a higher level of confidence in these statements. Users of financial statements, relying on audited financial statements, make economically important decisions that can have significant consequences for their activities. At the end of the audit assignment, the auditor issues an appropriate auditor's report, which contains the auditor's opinion on the audited financial statements. Depending on the opinion, the auditor's conclusion should be subject to certain changes in order to support users of general-purpose financial statements in making economic decisions based on these statements. Amendments to the auditor's report involve both wording changes and the addition of new sections, depending on the circumstances. It is extremely important that the report is prepared in accordance with the existing circumstances, taking into account all events and conditions that are expected to have an impact on the form and content of the report.