Senior researcher, Banking and Finance Academy of the Republic of Uzbekistan
Online published on 20 June, 2019.
This article discusses issues of applying international standards on auditing for obtaining audit evidence. Moreover, it is devoted to the analysis of the current condition of the market of audit services in the Republic of Uzbekistan. In addition, we represent the developed model for assessing risks when collecting evidences.
Audit, audit evidence, international standards on auditing (ISA), model of audit risk
