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Home > Archives > Volume 20, No 11 (2022) > Article

DOI: 10.14704/nq.2022.20.11.NQ66202

THE PROCEDURE FOR AUDITING FINANCIAL RESULTS BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS

Mamajonov Akramjon Turgunovich, Khozhiboev Muhiddin Shodimuhammedovich

Abstract

The article discusses International Auditing Standard No. 230, entitled "Auditor's Working Papers", which plays an important role in practical audit activities. It is noted that the audit is planned and conducted in accordance with international standards and relevant legal and regulatory requirements. The article highlights the importance of the auditor's preparation of working papers in the development of the auditor's work plan, in the course of direct audit procedures and in the process of completing the audit and documenting its results, as well as the auditor's report.

Keywords

International Standards on Auditing, Auditor's Working Papers, Audit File, Current Documents, Permanent Documents

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