of September 28, 2022 No. 538
About approval of the Regulations on procedure for carrying out external control of quality of work of auditing organization
(Extraction)
For the purpose of ensuring execution of the Law of the Republic of Uzbekistan "About auditor activities" and resolutions of the President of the Republic of Uzbekistan of August 4, 2021 No. PP-5210 "About additional measures for enhancement of system of certification of auditors" the DECIDES: Cabinet of Ministers
1. Take into consideration that Item 10 of "Road map" on implementation in regions of the republic of advanced methods of training of qualified specialists in the field of audit and to further enhancement of regulatory framework in the field of the auditor activities approved by the resolution of the President of the Republic of Uzbekistan of August 4, 2021 No. PP-5210, provides determination of procedure for carrying out external control of quality of work of auditing organization on basis risk analysis of results of activities of auditing organization.
2. Approve Regulations on procedure for carrying out external control of quality of work of auditing organization according to appendix No. 1 *, providing:
implementation risk analysis of auditing organization on the basis of information obtained from information system of the program Audit complex and within interdepartmental information exchange;
carrying out external control of quality of work of auditing organization by results risk analysis and estimates of level of risks;
publication of information on the violations revealed in activities of auditing organization by results of external control of quality and the taken measures on the official website of the Ministry of Finance.
3. To the Ministry of Finance to organize practical actions for explanation to auditing organizations of the purpose and contents of this resolution.
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