It is registered
Ministry of Justice
Republic of Uzbekistan
On September 3, 1999 No. 811
Approved by the Ministry of Finance of the Republic of Uzbekistan of August 4, 1999, No. 62
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.
Standard purposes
2. The purpose of this standard is determination and setting standards of control by quality of work of auditors.
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.
Concept of quality control of work of the auditor
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.
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