SPECIFIC FEATURES OF COLLECTING AUDIT EVIDENCE
Keywords:
Appropriateness of audit evidence, reliability of audit evidence, reliability value, law on audit activity, audit control, application of risk and significance in audit.Abstract
In this article, we will get acquainted with the requirements for audit conclusions of economic entities and the requirements for audit evidence. Also, in the article, the methods of collecting the classification of audit evidence in the audit of financial statements are highlighted, and the auditor's work on the development and implementation of the principles of the audit procedure in order to have sufficient relevant audit evidence to be able to form reasonable conclusions when justifying the auditor's opinion opinions about responsibility are scientifically based.
References
Law of the Republic of Uzbekistan dated 25.02.2021, "On Auditing Activities".
Resolution of the President of the Republic of Uzbekistan dated 19.09.2018 No. PP-3946 "On measures for the further development of auditing activities in the Republic of Uzbekistan" Resolution of the President of the Republic of Uzbekistan dated 04.08.2021 No. PP-5210 "On additional measures to improve the auditor certification system" Decree of the President of the Republic of Uzbekistan dated 28.01.2022 No. PF-60 "On the Development Strategy of New Uzbekistan for 2022-2026".
Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 171 on approval of the Regulation on the procedure for recognizing international auditing standards for application in the territory of the Republic of Uzbekistan, 11.04.2022.
Order of the Minister of Finance No. 56 dated 24.09.2021 "On approval of the list of international certificates of accountants that serve as the basis for issuing and extending the term of an auditor's qualification certificate without passing a qualification exam" (registered by the Accounting Office on 29.09.2021 under No. 3321)International Standards for Quality Control, Auditing, Review, Other Assurance and Related Services. Translation UBAMA 2014.
Websites:
https://www.abbreviationfinder.org/ru/acronyms/sox_sarbanes-oxley-act-of-2002.html
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