CURRENT PROBLEMS FORMING AN OPINION OF THE AUDITOR AT THE AUDITOR’S REPORT
The article continues to probe the issue of objectification of an auditor’s opinion when making a financial statements report. Having finished an audit it may be a situation that audit risk is different from the planned (starting) risk, but then the level of materiality should be revised. It is vital to use a criterion - the level of materiality - from the standpoint of a client (a customer of an audit), but it is also important to take into account who the client is and what it is needed as a result. The author proposes the special method of using the level of materiality in relation to the audit risk which allows to reduce the subjectivity of an auditor when making a report. The article is a part of a series of articles on the author’s method of auditing published in this scientific journal.