Questions of data formation in the audit documentation when checking the report on the financial results of a commercial organization

The article deals with the issues of forming audit documentation during the audit of the report on the financial results of the organization. The mandatory nature of the formation of audit documentation is determined. The main information data on accounting and reporting values are highlighted. The justification of the conclusions based on the results of the audit is considered, taking into account the magnitude of deviations and the assessment of the prerequisites for the formation of accounting statements.