Improving the methodology for completing audits in accordance with international auditing standards

The article examines issues of improving the methodology for completing audits in accordance with international auditing standards. Within the framework of the research, the issues of auditing the main forms of reporting prepared in accordance with International Financial Reporting Standards - the statement of financial position, the income statement and the cash flow statement - were studied in detail. The author analyzed various methods of presenting information in financial statements, classifying assets and liabilities, and grouping expenses.