AUDIT REPORT:NATIONAL STANDARDS OF UZBEKISTAN AND INTERNATIONAL PRACTICE

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Mutabar Khodjaeva

Abstract

This article is devoted to identifying problems of insufficient disclosure in standard 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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[1] 1. Law of the Republic of Uzbekistan “On Auditing”, May 26, 2000.
[2] National auditing standards. Auditor's Guide, 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] Arens, E. A., Lobbek, J. K. Audit. - M. Finance and
Statistics, 2015.