*Head of the Department “Accounting end analysis” of the Namangan Engineering Technological Instiute
**Doctoral student of the Department “Economic analysis and audit” of Tashkent State University of Economics
***Researcher of the Department of “Accounting, analysis and audit” of the Banking and Finance Academy of the Republic of Uzbekistan
Online published on 24 October, 2019.
The article is devoted to the necessity of applying international financial reporting standardsof financial statements of audit in the audit prepared on the basis of IFRS, the main functions of external audit, the collection of audit evidence, the audit of financial statements on the basis of international standards of audit in the Republic of Uzbekistan.
Audit, the purpose of the audit of financial statements, international financial reporting standards, international auditing standards, users of financial information, audit evidence, external audit, internal audit, audit opinion
