The Deputy minister No. 61 is approved on August 4, 1999 by the Ministry of Finance of the Republic of Uzbekistan

National Audit standard of the Republic of Uzbekistan No. 6 NSA "Audit documentation"

General provisions

1. This national standard (NSA) 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 on H1U of 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 this standard is establishment of single requirements for preparation of working documentation of audit by auditing organization (auditor).

3. Tasks of the standard are:

3.1. Formulate the general principles of documentation of audit;

3.2. Provide requirements imposed to form and content of working documentation of audit;

3.3. Describe procedure for creation and storage of working documentation.

4. Correctly drawn up working documentation:

4.1. Helps when planning and carrying out audit, implementation of the analysis in the course of audit;

4.2. Demonstrates results of the booked audit for opinion expression.

Coverage

5. 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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