REGULATORY AND LEGAL BASIS FOR PLANNING AND CONDUCTING AN AUDIT

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DOI:

https://doi.org/10.60078/2992-877X-2024-vol2-iss2-pp35-40

Abstract

This article reveals the reasons for the appearance of audit in different countries of the world. The development stages of the audit and the development of regulatory documents related to this process are explained. The specific features of planning an audit are considered.

Keywords:

Audit audit activity audit program audit plan audit risks

References

Mamatov Z.T. (2007) Аudit. Oʼquv qoʼllanma. –T.: Fan va texnologiya, 8 b.

Qonun (2021) “O’zbekiston Respublikasining auditorlik tog’risida”gi 4-modda, 2021-yil 25-fevral, O’RQ-677-son.

XAS (2009) 300-son “Auditni rejalashtirish” nomli xalqaro auditorlik standarti

Рой Додж (1992) Краткое руководства по стандартам и нормам аудита. - М.: Финансы и статистика, ЮНИТИ, -Б. 20.

Файзиев Ш.Н., Каримов А.А. (2013) Аудит. Учебное пособие. –Т.: “IQTISOD-MOLIYA”.

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How to Cite

Akromov, S. (2024). REGULATORY AND LEGAL BASIS FOR PLANNING AND CONDUCTING AN AUDIT. In Economic development and analysis. https://doi.org/10.60078/2992-877X-2024-vol2-iss2-pp35-40

Issue

Vol. 2 No. 2 : Economic development and analysis

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Articles

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This work is licensed under a Creative Commons Attribution 4.0 International License.