AUDIT OF LIABILITIES: THEORY, METHODOLOGY AND PRACTICE

Farxodjon Ochilov

Authors

  • Farxodjon Ochilov PhD, Associate professor in Audit department at the Tashkent State University of Economics Author

Keywords:

liabilities, international standards on auditing, financial statement auditing, audit risk, level of materiality, internal control system, analytical procedures, audit evidence, control tests, subsequent events, going concern assumption.

Abstract

 Nowadays a number of regulatory and legal documents are
being developed on auditing and giving conclusions financial statements of
economic entities of various ownership types operating in the territory of the
Republic of Uzbekistan based on the requirements of international audit
standards. In this article explained the theoretical and practical considerations of
the use of international audit standards by auditors in conducting risk-based
audits of business entities. In addition, suggestions and recommendations were
developed to eliminate inconsistencies in financial statements and reduce the
risk of significant misstatements 

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Published

2024-06-17

Issue

Vol. 1 No. 1 (2024): BARQAROR IQTISODIY OʻSISH ORQALI AHOLI TURMUSH FAROVONLIGINI OSHIRISH MASALALARI

Section

Articles

How to Cite

AUDIT OF LIABILITIES: THEORY, METHODOLOGY AND PRACTICE: Farxodjon Ochilov. (2024). Ustozlar Uchun, 1(1), 312-316. http://pedagoglar.org/index.php/02/article/view/4017