Theoretical Foundations of Financial Statement Audit
Abstract
The article analyzes the theoretical foundations of the audit of financial statements, the regulatory framework and the opinions of economists, and also notes the unification of audits by audit organizations during the audit of financial statements.
References
2. IFAC Handbook 1999, International Federation of Accountants. – New York, 1999.
3. Украина Республикасининг «Аудиторлик фаолияти тўғрисида»ги қонуни [4-модда]. 1996 й.
4. Гутцайт Е.М., Островский О.М., Ремизов Н.А. “Ички аудит стандартларидан фойдаланиш” Дарслик. 1998 й. 384 б.
5. Аренс Э.А., Лоббек Дж.К. Аудит, пер. с англ. под. ред. проф. Я.В. Соколова. - М.: Финансы и статистика, 1995. с.- 560;
6. Андреев В.Д. “Амалий аудит”. Ўқув қўлланма. М.1994 й. 366-б.
7. Авазов И.Р. “Консолидациялашган молиявий ҳисоботни тузиш ва аудитини такомиллаштириш” Иқтисодиёт фанлари бўйича фалсафа доктори (Doctor of Philosophy) илмий даражасини олиш учун тайёрланган докторлик диссертация автореферати. -2020 йил 58 б.”
In submitting the manuscript to the Central Asian Journal of Innovations on Tourism Management and Finance, the authors certify that:
- They are authorized by their co-authors to enter into these arrangements.
- The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
- That it is not under consideration for publication elsewhere,
- The publication has been approved by the author(s) and by responsible authorities – tacitly or explicitly – of the institutes where the work has been carried out.
- They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
- They agree to the following license and copyright agreement.
License and Copyright Agreement
Authors who publish with Central Asian Journal of Innovations on Tourism Management and Finance agree to the following terms:
- Authors retain copyright and grant the Central Asian Journal of Innovations on Tourism Management and Finance right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the Central Asian Journal of Innovations on Tourism Management and Finance published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.