EXPERTISE IN THE AUDIT OF ACCOUNTING STATEMENTS
He article refl the essence of the concept of “expert” within the framework of Russian legislation and scientifi literature, defi its function when conducting an audit of accounting statements. Within the framework of this study, a comparative analysis of audit and accounting expertise was carried out, a conclusion was made about their similarities and signifi diff The comparative characteristics of the role of the auditor’s expert and the management’s expert according to international legislation are also presented. The circumstances in which the auditor will need special knowledge of an expert in a particular fi and specifi examples of the types of examinations of accounting statements are given, the structure of the expert’s conclusion (report) is investigated, which is the main support of the evidence base regarding the unreliability of the statements submitted for audit. The thesis on the use of the expert’s opinion (report) in the audit report is also formulated and the conclusion is made about the eff and importance of inviting an expert as a specialist in a narrow fi to obtain reliable evidence when working as an auditor.