Risk Assessment and Internal Control System in Audit

Authors

  • Urazov Komil Baxromovich Samarkand Institute of Economics and Service, Samarkand, Uzbekistan
  • Umarova Shaxnoza Keldiyor qizi Samarkand Institute of Economics and Service, Samarkand, Uzbekistan

DOI:

https://doi.org/10.51699/ajdes.v7i.111

Keywords:

standard, risk, control, auditor, risk of uncertainty, management risk, net risk

Abstract

This article examines the risk assessment and internal control system during audits and describes a number of ways in which the auditor should act in such situations. The article also analyses the differences between national and international standards on audit.

References

A.A.Arens, J.K.Loebbecke “Auditining”, Prentice Hall, New Jersey

Hatherly, David J. Audit Evidence Process

Подольский В. Аудит. Учебник. – Москва, 2010 г.

International Standard on Audit 500 (ISA 500) Audit Evidence

International Standard on Audit (ISA 400) System of Risk Assessment and Internal Control

6.https://www.ifac.org/system/files/downloads/a022-2010-iaasb-handbook-isa 500.pdf

http://www.icar.ru – International Center of Accounting Reforms (ICAR)

http://www.gaap.ru – The information center of theory and practice of financial accounting

http://www.iasc.org.uk - International Accounting Standards Committee (IASC)

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Published

2021-07-06

How to Cite

Baxromovich, U. K. ., & qizi, U. S. K. . (2021). Risk Assessment and Internal Control System in Audit. Academic Journal of Digital Economics and Stability, 7, 1–5. https://doi.org/10.51699/ajdes.v7i.111

Issue

Vol. 7 (2021): JULY

Section

Articles

License

Copyright (c) 2021 Urazov Komil Baxromovich, Umarova Shaxnoza Keldiyor qizi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.