{"id":2916,"date":"2023-05-30T10:54:18","date_gmt":"2023-05-30T10:54:18","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=2916"},"modified":"2023-05-30T10:56:24","modified_gmt":"2023-05-30T10:56:24","slug":"improving-the-process-of-gathering-evidence-for-the-audit-of-equity-based-on-international-standards","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=2916","title":{"rendered":"IMPROVING THE PROCESS OF GATHERING EVIDENCE FOR THE AUDIT OF EQUITY BASED ON INTERNATIONAL STANDARDS"},"content":{"rendered":"<p style=\"text-align: center;\"><strong><em>Sherimbetov Inomjon Khalilulla<\/em><\/strong><strong><em>y<\/em><\/strong><strong><em>evich<\/em><\/strong><strong><em>,<\/em><\/strong><\/p>\n<p style=\"text-align: center;\"><em>Senior lecturer of &#8220;Audit&#8221; department<\/em><em>, Tashkent Institute of Finance<\/em><\/p>\n<p style=\"text-align: center;\"><em>E<\/em><em>mail:<\/em> <em>inom23@gmail.com<\/em><\/p>\n<p style=\"text-align: center;\"><em>ORCID:0000-0001-6704-6853<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>Abstract.<\/em><\/strong> <em>Implementation of the international standard o<\/em><em>n<\/em><em> audit<\/em><em>ing<\/em><em> in our country requires auditors to comply with the requirements set by them. The equity shows the share of founders of an economic entity in its assets, and determining its effectiveness, it is possible to assess the success of the activity. Therefore, the role of audit in confirming the correctness of accounting of&nbsp;<\/em><em>equity and changes in it is relevant. This article describes the procedures, types and&nbsp;<\/em><em>documentation used to collect evidence in an equity audit based on international standards.<\/em><\/p>\n<p><strong><em>Key words: <\/em><\/strong><em>audit procedures, substantive testing, analytical procedures, testing of controls, internal control system, audit working papers<\/em><\/p>\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/05\/25Sherimbetov-Inomjon-Khalilullayevich.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 25Sherimbetov-Inomjon-Khalilullayevich.\"><\/object><a id=\"wp-block-file--media-01293eb3-ed9b-4108-861d-17745711f8ee\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/05\/25Sherimbetov-Inomjon-Khalilullayevich.pdf\">25Sherimbetov-Inomjon-Khalilullayevich<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/05\/25Sherimbetov-Inomjon-Khalilullayevich.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-01293eb3-ed9b-4108-861d-17745711f8ee\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Sherimbetov Inomjon Khalilullayevich, Senior lecturer of &#8220;Audit&#8221; department, Tashkent Institute of Finance Email: inom23@gmail.com ORCID:0000-0001-6704-6853 &nbsp; Abstract. Implementation of the international standard on auditing in our country requires auditors to comply with the requirements set by them. The equity shows <a href=\"https:\/\/interfinance.tsue.uz\/?p=2916\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[56],"tags":[],"class_list":["post-2916","post","type-post","status-publish","format-standard","hentry","category-2023-2-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IMPROVING THE PROCESS OF GATHERING EVIDENCE FOR THE AUDIT OF EQUITY BASED ON INTERNATIONAL STANDARDS - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=2916\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPROVING THE PROCESS OF GATHERING EVIDENCE FOR THE AUDIT OF EQUITY BASED ON INTERNATIONAL STANDARDS - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Sherimbetov Inomjon Khalilullayevich, Senior lecturer of &#8220;Audit&#8221; department, Tashkent Institute of Finance Email: inom23@gmail.com ORCID:0000-0001-6704-6853 &nbsp; Abstract. 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