IMPROVING THE PROCEDURE FOR USING EXPERT WORK IN AUDIT

Authors

  • Ollayorov Ergashbek Bakturdi ogli Independent researcher
  • Reyimbayev Bekhzod Mukhtarovich Independent researcher
  • Muminov Elshodjon Baxtiyor ogli Student at Tashkent State University of Economics

Keywords:

Audit, expert, objective approach to expert examination, license, audit evidence, expert opinion, audit object, requisites.

Abstract

In this article, how to use expert work in auditing and improve its procedure, in what cases an expert is needed for an auditor and what types of expert opinion are divided, information about what processes exist in each type, and on increasing the role of an expert in auditing. suggestions and recommendations were given.

References

“Use of Expert Work” ISA No. 620

2. Law of the Republic of Uzbekistan “On Auditing Activities” (new edition). February 25, 2021. No. ORQ-677.

3. llhamov Sh.l. Audit. Textbook. Part 1. - { ECONOMY. 2018. -295 pages

4. International Auditing Standards: Textbook / B.Q. Hamdamov-T.: “Economics and Finance”, 2020. 268 pages

5. Practical Audit: Textbook / To’lakhodjaeva M.M, .Ilhamov Sh.I. and Khodjaeva M.Kh. T.: “Economics and Finance”, 2020. 268 pages

6. ISA No. 300, “Audit Planning”

7. ISA No. 500, “Audit Evidence”

8. ISA No. 320, “Materiality in an Audit”

Published

2024-11-30

How to Cite

Ollayorov Ergashbek Bakturdi ogli, Reyimbayev Bekhzod Mukhtarovich, & Muminov Elshodjon Baxtiyor ogli. (2024). IMPROVING THE PROCEDURE FOR USING EXPERT WORK IN AUDIT. EUROPEAN JOURNAL OF BUSINESS STARTUPS AND OPEN SOCIETY, 4(11), 217–222. Retrieved from https://inovatus.es/index.php/ejbsos/article/view/4630

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