*Professor, Doctor of Economics, Head of the Department of Accounting and Audit, Fergana Polytechnic Institute, Uzbekistan
**PhD in Economics, Associate Professor, Chief Auditor of “PROFI AUDIT”, Uzbekistan
Online published on 27 August, 2020.
This article defines "materiality" based on international auditing standards. The procedure for planning, conducting and using this concept in the audit process has been completed. In addition, the concept of "materiality" and the impact of "audit risk" on the "audit report" presented to the client at the end of the audit were considered on the basis of the opinions of leading scientists in the field of an international audit.
Audit Risk, Auditor's Working Paper, Distorted Readings, Fraud, Inductive Method, Internal Control, International Auditing Standards, Main Indicator, Mistake, Persons Entrusted With The Functions Of Administration, Policy Account, Professional Review, Risk Management System Tools, Risk Not Being Able To Identify, The Deductive Method, Uncorrected Distortions, Users Of Financial Statements, Value
