DISCLOSURE OF INFORMATION ON KEY AUDIT MATTERS OF PUBLICLY RELEVANT ORGANIZATIONS

The authors reviewed the trends in regulating the audit of publicly relevant organizations. We have identified the features and disadvantages of disclosing information about key audit matters and proposed their classification. The article contains recommendations on the formulation of information on key audit matters in independent auditor’s reports, including conditions of limited access to information contained in accounting (financial) and summary financial statements of publicly relevant organizations.