FEATURES OF OBTAINING AUDIT EVIDENCEIN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS
Zafar Muqumov, Abdurashidova Guzalkhon, Avazov Sardorjon
Economical science, Tashkent institute of finance
Abstract
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.
Keywords: audit, audit evidence, international standards of audit, types of audit evidences, specific features of auditor’s evidences.
Journal Name :
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EPRA International Journal of Economics, Business and Management Studies (EBMS)
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Published on : 2021-11-05
Vol | : | 8 |
Issue | : | 11 |
Month | : | November |
Year | : | 2021 |