📄 Abstract
The complexity of the system of laws and regulations governing the activities of audit organizations leads to an acute need for consultations and methodological assistance in organizing audit reporting. During the audit, the auditor collects evidence that will later become the basis for him in the process of writing his opinion on the reliability accounting (financial) statements.The author studies the idea of the notion auditorâ??s proofsâ??, systematizes the list of documents that can be included into auditorâ??s proofs, identifies parameters describing specific features of getting auditorâ??s proofs on the basis of international standards of audit. The article provides the analysis of potential use of international standards by Uzbek auditors, which could promote their integration into international auditorsâ?? community.
🏷️ Keywords
📚 How to Cite:
Zafar Muqumov, Abdurashidova Guzalkhon, Avazov Sardorjon , FEATURES OF OBTAINING AUDIT EVIDENCEIN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS , Volume 8 , Issue 11, november 2021, EPRA International Journal of Economics, Business and Management Studies (EBMS) ,