Approved by the Ministry of Finance of the Republic of Uzbekistan on September 9, 1999, No. 76

National Audit standard of the Republic of Uzbekistan No. 11 NSA "Audit in the conditions of the computer data processing (CDP)"

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 N296 "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" also is element of normative auditing regulation in the Republic of Uzbekistan.

Purpose and tasks of the standard

2. The purpose of this standard is determination of actions of auditing organization when implementing audit in the conditions of the systems of computer data processing (further in the text - the CODE) functioning at the checked business entity.

3. Tasks of the standard are:

3.1. The formulation of the main requirements to auditing organizations when carrying out audit by them in the conditions of the CODES systems;

3.2. Determination of the main requirements to the specialists involved by auditing organization to assessment used by the checked business entity of the CODE system;

3.3. The description of features of planning of audit among the CODE;

3.4. Determination of audit risk in conditions the CODE;

3.5. Determination of controls in conditions the CODE.

Coverage

4. 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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