Lecturer, Tashkent Financial Institute, Tashkent, Uzbekistan
Online published on 25 August, 2021.
This scientific article is devoted to the consideration of the issues of generalizing audit results of consolidated financial statements. In should be noted, that the results have been generalized on the basis of international auditing standards. In addition, the article reveals the procedure for compiling auditor’s report and auditor’s conclusion on the basis of collected audit evidence and measures undertaken. Moreover, the article considers the issues of assessing internal and external factors which make an impact when compiling auditor’s report and auditor’s conclusion.
Financial report, Consolidated financial audit, Audit, Auditor’s opinion, Head office, Subsidiary, Auditor’s report, Auditor’s conclusion, Accounting policy, Reporting generalization
