Open AccessDocumenting An Audit Of Financial Statements Based On International Auditing Standards
Author(s) -
E. Muydinov,
Abdulaziz Mamazhonov
Publication year - 2021
Publication title -
international journal of progressive sciences and technologies
Language(s) - English
Resource type - Journals
ISSN - 2509-0119
DOI - 10.52155/ijpsat.v25.1.2833
Subject(s) - audit , accounting , auditor independence , business , audit plan , auditor's report , joint audit , chief audit executive , audit evidence , work (physics) , information technology audit , audit substantive test , generally accepted auditing standards , international standard , internal audit , engineering , financial accounting , accounting information system , telecommunications , mechanical engineering
The article discusses International Auditing Standard No. 230, entitled "Auditor's Working Papers", which plays an important role in practical audit activities. It is noted that the audit is planned and conducted in accordance with international standards and relevant legal and regulatory requirements. The article highlights the importance of the auditor's preparation of working papers in the development of the auditor's work plan, in the course of direct audit procedures and in the process of completing the audit and documenting its results, as well as the auditor's report.
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