AUDIT OF LIABILITIES: THEORY, METHODOLOGY AND PRACTICE
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liabilities, international standards on auditing, financial statement auditing, audit risk, level of materiality, internal control system, analytical procedures, audit evidence, control tests, subsequent events, going concern assumption.Abstrak
Nowadays a number of regulatory and legal documents are being developed on auditing and giving conclusions financial statements of economic entities of various ownership types operating in the territory of the Republic of Uzbekistan based on the requirements of international audit standards. In this article explained the theoretical and practical considerations of the use of international audit standards by auditors in conducting risk-based audits of business entities. In addition, suggestions and recommendations were
developed to eliminate inconsistencies in financial statements and reduce the risk of significant misstatements.
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