THE IMPORTANT ROLE OF AUDIT EVIDENCE IN AN AUDIT

Authors

  • EGAMBERDIYEVA SALIMA RAYIMOVNA Faculty of Economics Associate Professor of "Accounting in production" Karshi Engineering and Economics Institute, Uzbekistan
  • KHAMRAYEVA ZILOLA KHAMRO KIZI 3rd year of Student of Accounting and Audit, Karshi Engineering and Economics Institute, Uzbekistan.
  • SAMADOV ORTIQ ABDUALIM UGLI 3rd year of Student of Accounting and Audit, Karshi Engineering and Economics Institute, Uzbekistan.

Keywords:

Auditor, audit, audit evidence,, evidence collection sequence

Abstract

As you know, it is the responsibility of auditors to provide an opinion on the financial statements of any business entity. The reliability of the conclusion, in turn, depends on the auditor's high level of personal and professional knowledge and the validity of the evidence gathered. Not only property owners, but also investors and creditors are interested in the impartial opinion of the auditors on the financial statements of the business entity. Banks even use them to buy and sell shares, to make decisions about lending and lending. This article also discusses the important aspects of audit evidence in auditing companies. Sequences and problematic situations in the collection of audit evidence have also been studied in detail.

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Published

2021-03-10

Issue

Vol. 7 No. 4 (2020): IJIERT

Section

Articles

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