Features Of Obtaining Audit Evidencein Accordance With International Audit Standards Features Of Obtaining Audit Evidencein Accordance With International Audit Standards

Аннотация

The complexity of the system of laws and regulations governing the activities of audit
organizations leads to an acute need for consultations and methodological assistance in organizing audit
reporting. During the audit, the auditor collects evidence that will later become the basis for him in the
process of writing his opinion on the reliability accounting (financial) statements.The author studies the
idea of the notion ‘auditor’s proofs’, systematizes the list of documents that can be included into auditor’s
proofs, identifies parameters describing specific features of getting auditor’s proofs on the basis of
international standards of audit. The article provides the analysis of potential use of international standards
by Uzbek auditors, which could promote their integration into international auditors’ community.