Documenting An Audit Of Financial Statements Based On International Auditing Standards
E. MuydinovPhD in Economics, Associate Professor, Chief Auditor of “PROFI AUDIT”,Abdulaziz MamazhonovDoctor of Philosophy in Economic Sciences, Andijan Institute of Agriculture and Agrotechnology, Department of Accounting, Analysis and Audit, UZBEKISTAN
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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.
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