AUDIT EVIDENCE AND IMPORTANT ASPECTS OF THE CERTIFICATION PROCESS

Authors

  • Ganiev Zafar Usanovich PhD, Associate Professor of the Department "Accounting" of TFI ganiyevzu@mail.ru
  • Yakubova Makhburat Abduraxmanovna Head of Internal Audit Department "Qishloq Qurilish Bank" the Republic of Uzbekistan yakubovamapu@gmail.com

Keywords:

joint-stock company, organizations of audit, audit activity, auditor evidence, analytical activities, selection of audit.

Abstract

There is presented in the article the findings, sugestions and recommendations for obtaining audit evidence, the quality of the organization’s data and the financial condition of the audited entity, as well as their documentation based on international standards

References

Resolution of the President of the Republic of Uzbekistan No. PP-3946 dated September 19, 2018 "On measures for the further development of auditing activities in the Republic of Uzbekistan".

International Auditing Standard 500 "Audit evidence".

International Auditing Standard 230 "Audit documentation".

Bychkova, S.M. Proofs in audit / S.M. Bychkova. – M.: Finance and Statistics, 1999. – 176 p

. 5. Bychkova S.M., Itygilova E.Yu. International standards of auditing. M.: TK Velbi, Publishing House Prospect, 2008. - 432s.

Ivashkevich, V.B. The final stage of the audit / V.B. Ivashkevich // Audit statements. - 2007. – No. 11. – pp. 3-7.

Robertson, J. Audit / J. Robertson. – M.: KPMG, Audit firm "Contact", 1993. – 496 p.

International Quality Control Standard (ISQC)1 "Quality control in audit organizations conducting audits and reviews of financial statements, as well as performing other tasks that provide confidence, and tasks for the provision of related services.

" 9. Kuziev I.N. Preparation of audit reports and their generalization: issues of theory and methodology. Monograph. –T.: "ECONOMICS-FINANCE", 2015. – 58 p.

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Published

2023-01-05

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Articles