Analysis of problems in the banking sector of the Russian Federation through the prism of audit opinions
( Pp. 61-66)

Task. The article discusses the theoretical and practical aspects of the problems of the banking sector of the Russian economy through the prism of audit opinions issued to credit institutions based on the results of the audit. The assessment of the state of this problem is given. The problem is that most of the clients of audit organizations are organizations from the wholesale and retail industry. The financial sector of the economy accounts for 1.2% of the total number of organizations audited by audit companies. Model. In order to confirm these aspects, the article examines a number of statistical indicators for 2017-2018. Conclusions. Comparing violations of the legislation of the Russian Federation by credit organizations that were the reasons for revoking their licenses, and the opinions of auditors expressed in modified audit reports, it is concluded that audit organizations often did not identify a number of very significant violations. Practical importance. The practical significance of the article is that the conclusions and proposals are aimed at increasing the emphasis on audit in the audit of this segment of the economy. At the same time, when identifying deviations in the financial position of borrowers and in the amount of reserves created, auditors are required to systematically report this to the audited credit institutions. Otherwise, this leads to the accumulation of low-quality loan debt in the loan portfolio. Originality. The study conducted by the authors revealed that the new reality has changed the attitude to the audit report in the banking sector of the economy. For proper management decisions, users of financial statements need to ensure that the financial statements they rely on are reliable in all material respects. The opinion expressed by the auditors in the audit report is the guarantor of the reliability of the financial statements.

Liudmila V.K., Vinogradov A.A., Gaibov G.S., (2020), ANALYSIS OF PROBLEMS IN THE BANKING SECTOR OF THE RUSSIAN FEDERATION THROUGH THE PRISM OF AUDIT OPINIONS. Economic Problems and Legal Practice, 1 => 61-66.

Audit: uchebnoe posobie / T.V. Mirgorodskaya. - 4-e izd., pererab. i dop. - Moskva: KNORUS, 2019. - 312 s.
Mezhdunarodnyy standart audita 700 (peresmotrennyy) Formirovanie mneniya i sostavlenie zaklyucheniya o finansovoy otchetnosti (vveden v deystvie na territorii Rossiyskoy Federatsii Prikazom Minfina Rossii ot 09.01.2019 N 2n).
Mezhdunarodnyy standart audita 330 Auditorskie protsedury v otvet na otsenennye riski (vveden v deystvie na territorii Rossiyskoy Federatsii Prikazom Minfina Rossii ot 09.01.2019 N 2n).
Mezhdunarodnyy standart audita 450 Otsenka iskazheniy, vyyavlennykh v khode audita (vveden v deystvie na territorii Rossiyskoy Federatsii Prikazom Minfina Rossii ot 09.01.2019 N 2n).
Mezhdunarodnyy standart audita 705 (peresmotrennyy) Modifitsirovannoe mnenie v auditorskom zaklyuchenii (vveden v deystvie na territorii Rossiyskoy Federatsii Prikazom Minfina Rossii ot 09.01.2019 N 2n).
Mezhdunarodnyy standart audita 315 (peresmotrennyy) Vyyavlenie i otsenka riskov sushchestvennogo iskazheniya posredstvom izucheniya organizatsii i ee okruzheniya (vveden v deystvie na territorii Rossiyskoy Federatsii Prikazom Minfina Rossii ot 09.01.2019 N 2n).
Ofitsial nyy sayt Ministerstva Finansov RF. Osnovnye pokazateli rynka auditorskikh uslug v Rossiyskoy Federatsii Elektronnyy resurs . - URL: https://www.minfin.ru/ru/perfomance/audit/audit stat/MainIndex/. - (data obrashcheniya: 24.12.2019).
Ofitsial nyy sayt TSentral nogo banka RF. Informatsiya o rezul tatakh audita otchetnosti kreditnykh organizatsiy, bankovskikh grupp Elektronnyy resurs . - URL: https://www.cbr.ru/statistics/audit report/. - (data obrashcheniya: 06.01.2020).
Ofitsial nyy sayt TSentral nogo banka RF. Spravochnik po kreditnym organizatsiyam Elektronnyy resurs . - URL: http://www.cbr.ru/credit /main.asp. - (data obrashcheniya: 08.01.2020).
Ofitsial nyy sayt finansovogo supermarketa Banki.ru. Prekrativshie sushchestvovanie kreditnye organizatsii Elektronnyy resurs . - URL: https://www.banki.ru/banks/memory/. - (data obrashcheniya: 08.01.2020).

auditor's opinion, audit opinion, modified opinion, business continuity, professional skepticism.