Audit reporting: national standards of Uzbekistan and international practice
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.
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.