Issues of Improving the Audit of Financial Statements in Winery Industry Enterprises
Keywords:
international audit standards, internal standards, audit documentation, work quality control, materiality level, audit risk, control tests, compliance audit
Abstract
This article highlights the importance of conducting audits of financial statements and the practical application of audit procedures used to obtain audit evidence in the audit of financial statements. During the audit, proposals and recommendations were developed by independent auditors regarding the sequence of audit actions that should be used in client enterprises, as well as the elimination of problems in their application.
References
1. Decision of the President of the Republic of Uzbekistan No. PQ-3946, 19.09.2018, "On measures to further develop audit activity in the Republic of Uzbekistan".
2. Sheremet, A. D. Audit [Text] / A. D. Sheremet, V. P. Suits. - M. : Infra-M, 2010.
3. Statements on Auditing Standards 56 (AU Section 329) Analytical Procedures, The American Institute of Certified Public Accountants [Electronic resource]: URL: http://www.aicpa.org/download/ members/div/auditstd/AU-00329.PDF .
4. Yudina, G. A. Kontrol kachestva audita: monograph [Text] / G. A. Yudina. - Krasnoyarsk : SFU, 2012. + 1 CD-R.
5. Robertson Dj. Audit [Text]. Per. English / M: KPMG, Auditorskaya firma "Kontakt", 1993. — 496 p.
6. Podolsky V.I. Audit [Text] : pod ed. V.I. Podolskogo. - M. : Walk. - 2011.
2. Sheremet, A. D. Audit [Text] / A. D. Sheremet, V. P. Suits. - M. : Infra-M, 2010.
3. Statements on Auditing Standards 56 (AU Section 329) Analytical Procedures, The American Institute of Certified Public Accountants [Electronic resource]: URL: http://www.aicpa.org/download/ members/div/auditstd/AU-00329.PDF .
4. Yudina, G. A. Kontrol kachestva audita: monograph [Text] / G. A. Yudina. - Krasnoyarsk : SFU, 2012. + 1 CD-R.
5. Robertson Dj. Audit [Text]. Per. English / M: KPMG, Auditorskaya firma "Kontakt", 1993. — 496 p.
6. Podolsky V.I. Audit [Text] : pod ed. V.I. Podolskogo. - M. : Walk. - 2011.
Published
2023-02-09
How to Cite
Botirov, L. (2023). Issues of Improving the Audit of Financial Statements in Winery Industry Enterprises. International Journal on Economics, Finance and Sustainable Development, 5(2), 27-32. https://doi.org/10.31149/ijefsd.v5i2.3986
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