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Vol. 11 No. 06 (2024)
International Multidisciplinary Journal for Research & Development

Articles

FORMULATION OF ASSESSMENT OF AUDITING SERVICES IN AUDITING ORGANIZATIONS

Published 2024-06-17

  • M. A. Abduganiyev

M. A. Abduganiyev
TSUE " Finance and accounting Faculty of Accounting student

Abstract

The article examines the issues of setting prices for services provided by audit organizations. In particular, the internal and external factors influencing the assessment of the services provided by the audit organization, the methods of assessment of the services were studied.

Keywords

Audit organization, audit services, assessment, assessment methods.

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References

  1. Law of the Republic of Uzbekistan "On Accounting" (new version). ( Uzbekistan​ Republic the law documents collection , 2016, No. 15, Article 142) . https://lex.uz/acts/2931253
  2. Law of the Republic of Uzbekistan "On Auditing Activities" (new version), May 26, 2000. https://lex.uz/docs/64290
  3. National accounting standard of the Republic of Uzbekistan (No. 1 BHMS) "Accounting policy and financial reporting". State registered by the Ministry of Justice of the Republic of Uzbekistan on August 14, 1998 with number 474. https://lex.uz/acts/828581
  4. Recommendations on the formation of the initial value of audit services for conducting an audit. Adopted by the National Association of Accountants and Auditors of Uzbekistan and the Chamber of Auditors of Uzbekistan on August 9, 2017.
  5. Ibragimov A., Ochilov I, Koziev I, N. Rizaev. Financial and management accounting. - T.: "Economics-finance", 2008. - 444 p.
  6. Ochilov I. Gurbanboev J. Financial account. - T.: "Economy-finance", 2007.- 488 p.
  7. Pardaev MQ Economic analysis. Study guide. Part 1 and 2. -T.: "Economics and Law World", 2001. - 176 p.

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