Audit reporting: national standards of Uzbekistan and international practice

Аннотация

Tis article is devoted to identifying problems of insufcient disclosure in standards of various types of audit reports, depending on the size of errors in the fnancial 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 modifcations of audit reports.