International Journal of Management IT and Engineering

  • Year: 2020
  • Volume: 10
  • Issue: 3

Audit risks in joint-stock companiesand the application of international standards in their evaluation

  • Author:
  • Kuziev Islam Nematovich1, Ibragimova Iroda Rashid Kizi2
  • Total Page Count: 7
  • Page Number: 1 to 7

1Head of Department "Budget Control and Audit" of Tashkent Institute of Finance

2Doctoral Student of the Department "Economic Analysis and Audit" of Tashkent State University of Economics

Online published on 25 August, 2021.

Abstract

The issues of identifying auditing risks and reputation, calculation, evaluation of auditing risks, introduction of international auditing standards in the audit of financial statements are covered. It includes scientific and practical proposals and recommendations on the nature of audit risks in joint-stock companies, the risk of internal control, the risk of failure to find, issues related to the accounting of internal economic risk, the use of international standards of audit in the process of risk assessment.

Keywords

International standards of auditing, Audit risk, Internal control risk, Risk of failure to find, Internal risk, Analysis, Risk of failure to find in essence