Approved by the Ministry of Justice of the Republic of Uzbekistan on August 4, 1999 , No. 64

National Audit standard of the Republic of Uzbekistan NSA No. 13 "Analytical procedures"

General provisions

1. This standard is developed on the basis of the Law of the Republic of Uzbekistan "About auditor activities", resolutions of the Cabinet of Ministers of the Republic of Uzbekistan of June 10, 1999 No. 296 "About measures for realization of the basic provisions containing in the report of the President of the Republic of Uzbekistan at the XIV session of Oliy Majlis" and is element of normative auditing regulation in the Republic of Uzbekistan.

Purpose and tasks of the standard

2. The purpose of the standard is setting standards, the analytical procedures applied by auditing organization in case of accomplishment.

3. Tasks of the standard are:

3.1. Determination is more whole than holding analytical procedures.

3.2. Characteristic of types of analytical procedures.

3.3. Establishment of procedure and methods of accomplishment of analytical procedures.

3.4. Regulation of actions of auditing organization after receipt of results of accomplishment of analytical procedures.

Coverage

4. Requirements of this standard are obligatory for all auditing organizations when implementing the audit providing preparation of official audit opinion, except for those its provisions where it is directly specified that they have advisory nature.

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