Assessment Directions In The Audit Of Financial Statements

  • Xajimuratov Nizomjon Shukurullaevich Doctor of Science, Chair of the Department of Financial Analysis and Auditing, Tashkent State University
Keywords: internal control, internal control system, audit, audit activity, audit of financial statements, international audit standards, fraud

Abstract

This article discusses the issues of evaluating the effectiveness of the internal control system during the audit of financial statements. As a result of the studies, the elements of the components of the internal control system in business entities were clarified. Also, this article describes the components of an internal control system.

References

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Published
2022-06-02
How to Cite
Xajimuratov Nizomjon Shukurullaevich. (2022). Assessment Directions In The Audit Of Financial Statements. Central Asian Journal of Innovations on Tourism Management and Finance, 3(6), 19-26. Retrieved from https://cajitmf.centralasianstudies.org/index.php/CAJITMF/article/view/246
Section
Articles