Update of the tasks of auditors in modern conditions

The article discusses examples of actualization of the tasks of auditors during the mandatory audit, which are set annually by the state regulatory body of auditing activities of Russia in the existing real economic and political conditions of the functioning of commercial enterprises. Since 2004, the Ministry of Finance of the Russian Federation has been developing mandatory recommendations to audit firms and individual auditors to conduct a mandatory audit of annual reports for the corresponding reporting year. The author analyzes the specific tasks that had to be implemented in the process of inspections over the past four years. The most up-to-date information characterizing the features of an economic entity’s activity in modern conditions and detailed in the auditor’s report for detailed information of users of accounting financial statements and formulation of an objective opinion of auditors taking into account the current situation and the tasks set is considered.