THEORETICAL ASPECTS OF THE AUDIT OF FINANCIAL STATEMENTS IN ORGANIZATIONS ENGAGED IN MUNICIPAL WASTE DISPOSAL AND BIOGAS EXTRACTION
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Abstract
The article discusses the relevance and purpose of risk-based audit in accordance with the National Auditing Regulations of the Republic of Belarus and International auditing standards. In the context of a risk-based audit, internal and external factors have been identified that cause the risks of material misstatement of financial statements. These factors and risks were identified as a result of understanding the business and establishing new accounting objects for organizations involved in municipal waste disposal and biogas extraction. A cyclical approach to audit is substantiated and proposed, which involves dividing financial reporting indicators into cycles "Municipal waste disposal", "Extraction and use of biogas" and subcycles "Acquisition", "Production", "Sale", "Payment". Audit objects are defined according to the proposed cycles and subcycles. The proposed cyclical approach with audit objects and the identified risks of material misstatement of accounting (financial) statements will allow not only to rationally plan and conduct an audit with minimal labor costs, but also to develop further methodological tools for auditing accounting (financial) statements of organizations engaged in the disposal of municipal waste and biogas extraction.
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