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REGULATORY AND LEGAL BASIS FOR PLANNING AND CONDUCTING AN AUDIT

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ARTICLE ANNOTATION

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This article reveals the reasons for the appearance of audit in different countries of the world. The development stages of the audit and the development of regulatory documents related to this process are explained. The specific features of planning an audit are considered.

AUTHORS

SH.Akromov

Toshkent Kimyo xalqaro universiteti

Tags

# audit# аудит# аудиторская деятельность# план аудита# программа аудита# audit plan# audit program# audit activity# auditorlik faoliyati# auditorlik dasturi# audit rejasi# auditorlik risklari.# аудиторские риски.# audit risks.

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References

Mamatov Z.T. (2007) Аudit. Oʼquv qoʼllanma. –T.: Fan va texnologiya, 8 b.

Qonun (2021) “O’zbekiston Respublikasining auditorlik tog’risida”gi 4-modda, 2021-yil 25- fevral, O’RQ-677-son.

XAS (2009) 300-son “Auditni rejalashtirish” nomli xalqaro auditorlik standarti

Рой Додж (1992) Краткое руководства по стандартам и нормам аудита. - М.: Финансы и статистика, ЮНИТИ, -Б. 20.

Файзиев Ш.Н., Каримов А.А. (2013) Аудит. Учебное пособие. –Т.: “IQTISOD-MOLIYA”