Approved by the Ministry of Finance of the Republic of Uzbekistan of July 27, 1999, No. 59

National audit standard of the Republic of Uzbekistan NSA No. 14 "Auditor selection"

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 N 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.

Standard purpose

2. The purpose of the standard is establishment for auditing organization of rules of selection of data from the checked set and assessment of results of information obtained thus.

Coverage

3. 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.

4. Requirements of this standard have advisory nature when carrying out the audit which is not providing preparation by its results of official audit opinion and also when rendering the services (consulting services) accompanying audit. In case of variation in case of accomplishment of specific task from mandatory requirements of this standard the auditing organization without fail shall note it in the working documentation and in the written report to management of the business entity who ordered audit and (or) services accompanying it.

Types of selections

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