Improvement of the Audit of the Financial Reporting of Insurance Organizations

Abstract

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.

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DOI

10.33619/2414-2948/58/30

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