Approved by the Ministry of Finance of the Republic of Uzbekistan of June 14, 1999, No. 4

National Audit standard of the Republic of Uzbekistan No. 3 NSA "Audit planning"

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 the standard is setting standards, applied by auditing organizations when planning financial records audit of business entity.

3. Tasks of the standard are:

3.1. Description of preliminary stage of planning of audit;

3.2. Formulation of the principles of preparation of the general plan and program of audit;

3.3. Description of procedure for preparation and creation of the general plan and program of audit.

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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