of December 9, 1992 No. 734-XII
About auditor activities
The legislation on auditor activities consists of this Law and other acts of the legislation.
Features of carrying out audit inspection of banks and other credit institutions are determined by the Central bank of the Republic of Uzbekistan.
If the international treaty of the Republic of Uzbekistan establishes other rules, than those which are stipulated by the legislation the Republic of Uzbekistan about auditor activities then are applied rules of the international treaty.
Auditor activities are understood as business activity of auditing organizations on rendering auditor services.
Auditor services include audit inspections and professional services, the stipulated in Article 17 these Laws.
Implementation of auditor activities by state governing bodies is forbidden.
Auditor activities are performed on the basis of the principles of independence, objectivity, independence, professional competence and confidentiality.
Standards of auditor activities determine procedure for carrying out audit inspection, rendering professional services and the organization of quality control system of work of auditors.
National standards of auditor activities establish single requirements for implementation of auditor activities.
Auditing organizations when carrying out audit inspection according to the agreement on rendering auditor services can apply international standards of audit.
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The document ceased to be valid since May 27, 2021 according to the Law of the Republic of Uzbekistan of February 25, 2021 No. ZRU-677