Audit reporting: national standards of Uzbekistan and international practice

  • Khodjayeva Mutabar Xamidulla Kizi Tashkent State Economy University - Uzbekistan
  • Karimova Durdona Maxmutjanovna Tashkent State Economy University - Uzbekistan
Keywords: Uzbekistan, National Standards on Auditing (NSA), International Standards on Auditing (ISA), audit report

Abstract

This article is devoted to identifying problems of insufficient disclosure in 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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Author Biographies

Khodjayeva Mutabar Xamidulla Kizi, Tashkent State Economy University - Uzbekistan

Corresponding author. Associate Professor of the Tashkent State Economy University, Candidate of Economic Sciences

Karimova Durdona Maxmutjanovna, Tashkent State Economy University - Uzbekistan

Master of the Tashkent State Economy University

References

Ahrens, E.A. & J.K., Lobbek (2015) Audit. Moscow. Finances and statistics.

Handbook of International Standards on Auditing & Quality Control - International Federation of Accountants (2016) Edition.

Reference book of the auditor (2016) National audit standards. Ministry of Finance of the Republic of Uzbekistan. Tashkent. Publishing House of the National Association of Accountants and Auditors of Uzbekistan.

The Law of the Republic of Uzbekistan “On Auditing”. Adopted: May 26, 2000.

Published
2019-04-30
How to Cite
Xamidulla Kizi, K. M., & Maxmutjanovna, K. D. (2019). Audit reporting: national standards of Uzbekistan and international practice. Religación. Revista De Ciencias Sociales Y Humanidades, 4(14), 287-290. Retrieved from https://revista.religacion.com/index.php/religacion/article/view/262