Formalization of User's Confidence of Financial Information in the Audit Report

This article is devoted to solving of confidence formalization problems, provided to users of financial information in the audit report. Complex nature of confidence that is formalized in the audit report was specified. Therefore, elements of user's confidence of financial information were pointed out. Availability of content's influence and influence of results of each audit stage according to the professional opinion of the auditor, that is the basis of confidence, was discovered. It was justified the possibility of solving on the basis of complex specification of reliance of the theoretical justification problems of the need to include certain blocks of data concerning the performed work by the auditor to the audit report. Results of such justification will help to neutralize the contradictions that arise in the auditor`s relationship (as executors of tasks on the reliance provision) and in the relationship of users of their work results.