FEATURES OF SUMMARIZING AND EVALUATING THE RESULTS OF FINANCIAL STATEMENT AUDITING IN UZBEKISTAN PRACTICE
DOI:
https://doi.org/10.5281/zenodo.20823870Keywords:
audit results, auditor’s report, modified and unmodified audit opinions, audit certificate, financial statements, financial statement audit, audit findings, management letter on audit resultsAbstract
This article is devoted to the issues of summarizing audit results in documentation within
the practice of Uzbekistan. In the introductory part, the purpose and objectives of summarizing audit
findings in the Republic are discussed, as well as the relevance of conducting research in this field. The
article presents the views of economists who have conducted scientific research on this topic, along with
the sources reflecting their ideas. It also describes the research methods used in the study, the most
common deficiencies identified in financial statement audits, the information reflected in the auditor’s
report regarding financial statements, the structure of summarized data on the reliability assessment of
financial statements, and the content and components of the management letter provided to enterprises
based on audit results.
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