{"id":3889,"date":"2024-04-21T17:51:38","date_gmt":"2024-04-21T17:51:38","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=3889"},"modified":"2024-04-21T17:52:43","modified_gmt":"2024-04-21T17:52:43","slug":"improving-the-obligations-audit-based-on-the-requirements-of-international-standards","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=3889","title":{"rendered":"IMPROVING THE OBLIGATIONS AUDIT BASED ON THE REQUIREMENTS OF INTERNATIONAL STANDARDS"},"content":{"rendered":"<p style=\"text-align: center;\"><strong><em>Ochilov Farkhod, <\/em><\/strong><\/p>\n<p style=\"text-align: center;\"><em>PhD, Associate Professor Department of Audit<\/em><\/p>\n<p style=\"text-align: center;\"><em>Tashkent State University of Economics<\/em><\/p>\n<p><strong><em>Abstract. <\/em><\/strong><em>Nowadays several regulatory and legal documents are being developed on auditing and giving conclusions regarding 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.<\/em><\/p>\n<p><strong><em>Keywords. <\/em><\/strong><em>liabilities, international standards on auditing, financial statement auditing, audit risk<\/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\/2024\/04\/\u0424.\u041e\u0447\u0438\u043b\u043e\u0432-\u041c\u0430\u049b\u043e\u043b\u0430-200-4.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of \u0424.\u041e\u0447\u0438\u043b\u043e\u0432-\u041c\u0430\u049b\u043e\u043b\u0430-200-4.\"><\/object><a id=\"wp-block-file--media-4b022431-0a7a-4305-8330-f21316d6b50f\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2024\/04\/\u0424.\u041e\u0447\u0438\u043b\u043e\u0432-\u041c\u0430\u049b\u043e\u043b\u0430-200-4.pdf\">\u0424.\u041e\u0447\u0438\u043b\u043e\u0432-\u041c\u0430\u049b\u043e\u043b\u0430-200-4<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2024\/04\/\u0424.\u041e\u0447\u0438\u043b\u043e\u0432-\u041c\u0430\u049b\u043e\u043b\u0430-200-4.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-4b022431-0a7a-4305-8330-f21316d6b50f\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ochilov Farkhod, PhD, Associate Professor Department of Audit Tashkent State University of Economics Abstract. Nowadays several regulatory and legal documents are being developed on auditing and giving conclusions regarding financial statements of economic entities of various ownership types operating in <a href=\"https:\/\/interfinance.tsue.uz\/?p=3889\" 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":[62],"tags":[],"class_list":["post-3889","post","type-post","status-publish","format-standard","hentry","category-2024-2-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 OBLIGATIONS AUDIT BASED ON THE REQUIREMENTS OF 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=3889\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPROVING THE OBLIGATIONS AUDIT BASED ON THE REQUIREMENTS OF INTERNATIONAL STANDARDS - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Ochilov Farkhod, PhD, Associate Professor Department of Audit Tashkent State University of Economics Abstract. Nowadays several regulatory and legal documents are being developed on auditing and giving conclusions regarding financial statements of economic entities of various ownership types operating in Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=3889\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-21T17:51:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-21T17:52:43+00:00\" \/>\n<meta name=\"author\" content=\"jurnal-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jurnal-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3889#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3889\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"IMPROVING THE OBLIGATIONS AUDIT BASED ON THE REQUIREMENTS OF INTERNATIONAL STANDARDS\",\"datePublished\":\"2024-04-21T17:51:38+00:00\",\"dateModified\":\"2024-04-21T17:52:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3889\"},\"wordCount\":126,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2024-2-issue-1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3889#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3889\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3889\",\"name\":\"IMPROVING THE OBLIGATIONS AUDIT BASED ON THE REQUIREMENTS OF INTERNATIONAL STANDARDS - 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