AUDIT REPORT: NATIONAL STANDARDS OF UZBEKISTAN AND INTERNATIONAL PRACTICE
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Published:
Jun 20, 2020
Keywords:
International Standards on Auditing (ISA); audit report; positive conclusion with explanatory paragraph (Opinion without reservations with explanatory paragraph); positive opinion with reservations (Opinion with reservations); Negative opinion (Negative opinion) and audit opinion - refusal to express an opinion; continuous activity; limitations on the scope of the audit.
License:
Это произведение доступно по лицензии Creative Commons «Attribution-ShareAlike» («Атрибуция — На тех же условиях») 4.0 Всемирная
Это произведение доступно по лицензии Creative Commons «Attribution-ShareAlike» («Атрибуция — На тех же условиях») 4.0 Всемирная
Section
Статьи
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Abstract
This article is devoted to identifying problems of insufficient disclosure in standards of various types
of audit reports, depending on the size of errors in the financial statements of a client, as well as in
his ability to carry out his activities in the foreseeable future. In accordance with international
standards of auditing and putting into practice the application of international standards if the
standards do not specify all possible modifications of audit reports.
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How to Cite
Khodjaeva, M. (2020). AUDIT REPORT: NATIONAL STANDARDS OF UZBEKISTAN AND INTERNATIONAL PRACTICE. Scientific Research Archive, 1(4). Retrieved from https://ejournal.tsue.uz/index.php/archive/article/view/1084
References
1. The Law of the Republic of Uzbekistan “On Auditing”, May 26, 2000
2. National audit standards. Reference book of the auditor, Ministry of Finance of the Republic of
Uzbekistan. - T .: Publishing House of the National Association of Accountants and Auditors of
Uzbekistan, 2016
3. Handbook of International Standards on Auditing (ISAs) and Quality Control - International
Federation of Accountants (IFAC), 2016 Edition
4. Ahrens E. A., Lobbek J. K. Audit. - M. Finances and statistics, 2015.
5. Hirst, D. E. Audit Analytical Procedures: A Field Investigation.Contemporary Accounting
Research, / D. E.Hirst & L.Koonce, -Special ed.- 1996.-13 (2), 457–486 p
6. Mahathevan.P. Auditors’ Use and Perception of Analytical Procedures:Evidence from Singapore.
/ P.Mahathevan.- International Journal of Auditing.-1 (3), 1997.-225–239 p.
7. Cho, S., & Lew, A. Y. Analytical review applications among large audit firmsin Hong Kong./
S.Cho & A. Y. Lew-Managerial Auditing Journal -2000.-15 (8)-431–438 p.
8. National Audit standard of the Republic of the Uzbekistan of NSA №13“Analytical procedures”:
Order of the Ministry of Finance of The Republic of Uzbekistan from 4.08.1999 of №64//
www.norma.uz.
9. Eilifsen, A. Auditing and assurance services./ A. Eilifsen.-2nd edition. New York;
London:McGraw-Hill Higher Education.2010-528 p.
10. Hkiaat. (2009). Analytical procedures - A powerful tool for auditors. HKIAAT official website
Retrieved[2013-01-30]
11. International Federation of Accountants (IFAC) 2019, International Standard on Auditing (ISA)
520.
12.РОЛЬ ГОСУДАРСТВА И ПРОФЕССИОНАЛЬНЫХ ОРГАНИЗАЦИЙ В ПОДДЕРЖКЕ И РАЗВИТИИ АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ В УЗБЕКИСТАНЕ.Accountancy Eurasia,Ассоциация EICPA,2O2O
2. National audit standards. Reference book of the auditor, Ministry of Finance of the Republic of
Uzbekistan. - T .: Publishing House of the National Association of Accountants and Auditors of
Uzbekistan, 2016
3. Handbook of International Standards on Auditing (ISAs) and Quality Control - International
Federation of Accountants (IFAC), 2016 Edition
4. Ahrens E. A., Lobbek J. K. Audit. - M. Finances and statistics, 2015.
5. Hirst, D. E. Audit Analytical Procedures: A Field Investigation.Contemporary Accounting
Research, / D. E.Hirst & L.Koonce, -Special ed.- 1996.-13 (2), 457–486 p
6. Mahathevan.P. Auditors’ Use and Perception of Analytical Procedures:Evidence from Singapore.
/ P.Mahathevan.- International Journal of Auditing.-1 (3), 1997.-225–239 p.
7. Cho, S., & Lew, A. Y. Analytical review applications among large audit firmsin Hong Kong./
S.Cho & A. Y. Lew-Managerial Auditing Journal -2000.-15 (8)-431–438 p.
8. National Audit standard of the Republic of the Uzbekistan of NSA №13“Analytical procedures”:
Order of the Ministry of Finance of The Republic of Uzbekistan from 4.08.1999 of №64//
www.norma.uz.
9. Eilifsen, A. Auditing and assurance services./ A. Eilifsen.-2nd edition. New York;
London:McGraw-Hill Higher Education.2010-528 p.
10. Hkiaat. (2009). Analytical procedures - A powerful tool for auditors. HKIAAT official website
11. International Federation of Accountants (IFAC) 2019, International Standard on Auditing (ISA)
520.
12.РОЛЬ ГОСУДАРСТВА И ПРОФЕССИОНАЛЬНЫХ ОРГАНИЗАЦИЙ В ПОДДЕРЖКЕ И РАЗВИТИИ АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ В УЗБЕКИСТАНЕ.Accountancy Eurasia,Ассоциация EICPA,2O2O