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The document ceased to be valid since  July 30, 2021 according to the Order of the Minister of Finance of the Republic of Uzbekistan of July 2, 2021 No. 43

It is registered

Ministry of Justice

Republic of Uzbekistan

On September 3, 1999 No. 816

Approved by the Ministry of Finance of the Republic of Uzbekistan on July 27, 1999, No. 60

(as amended on 31-08-2021)

National audit standard of the Republic of Uzbekistan No. 16 NSA "Use of work of the expert"

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.

2. The expert - the specialist who is not on the staff of auditing organization, having sufficient knowledge, experience and skills in the areas other than financial accounting and audit.

Purpose and tasks of the standard

3. The purpose of the standard is determination of actions of auditing organization concerning attraction to audit inspection of the expert and use of results of its work.

4. Tasks of the standard are:

4.1. Description of procedure for appointment of the expert.

4.2. Contents of requirements for registration of results of work of the expert.

4.3. Description of procedure for use of results of work of the expert.

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