Abduraimova M.A.
Tashkent Institute of Finance, Tashkent, Uzbekistan.
Abstract. This article examines the procedures for auditing the financial statements of insurance companies, the requirements and rules of the audit of financial statements, as well as the procedure for formalizing audit conclusion and reports.
Key words: insurance organization, insurance premium, financial report, auditing control, system internal control, audit instruction, auditor conclusion,auditor report, insurance reserve, auditor proof.