AUDITOR'S RESPONSIBILITIES IN REVIEWING FRAUD AND ERRORS

Authors

  • Yuldasheva Saodat Khalmurzaevna PhD and associate professor at International School of Finance Technology and Science, department of “Accounting”

DOI:

https://doi.org/10.55640/

Keywords:

risk assessment, ethical standards, compliance with legal requirements, economic entity, auditor's responsibility, internal standards, controls, inherent risk.

Abstract

The article is devoted to current issues, the auditor's responsibility when considering fraud and errors related to the organization and the industry. The auditor should get an idea of the subject's compliance with these regulations. Particular attention should be paid to laws and regulations that may affect the organization's activities. 

Downloads

Download data is not yet available.

References

1. Khamdamov B.K. Audit of International Standards: Textbook - T.: “IQTISOD-FINANCING”, 2020. – 290 p.

2. Tuychiev A., Kuziev I., Avlokulov A., Sherimbetov I., Avazov I. Audit. Textbook. – T.: “IQTISOD-FINANCING”, 2019. – 620 p.

3. Kuziev I., Tuychiev A., Khozhiev M., Yakubov M. Internal audit. “IQTISOD-FINANCING”, 2019 – 421 pages.”

4. Alvin A. Ahrens, Randal J. Elder, Mark S. Beasley. Auditing and Assurance Services with ACL Software CD (15th Edition) 15th Edition

5. W F Messier Jr, S M Glover, and D F Prawitt (2006), Auditing and Assurance Services A Systematic Approach, McGraw Hill Irwin, 4th Edition

6. Audit: Theory and Practice: Textbook / L.I. Varonina. - M.: "Omega-L", 2012. -647 p.

7. Odegov Yu.G., Nikonova T.V. Audit and Controlling of Personnel: Textbook. 2nd ed. and add. - M.: "Alfa Press", 2010. - 672 p.

8. Podolsky V. Audit. Textbook. - M .: Publishing House Yurait, 2010. - 605 pp.

9. Khaidarov R., Fayziev Sh. Internal audit. Study guide. - T.: “IQTISOD-MOLIYA”, 2013. -212 p.

10. Qo‘ziyev I.N., Fayziev Sh.N., Avloqulov A.Z., Sherimbetov I.X. Internal audit. Textbook. -T.: IQTISOD-MOLIYA, 2015. 198 p.

Downloads

Published

2025-05-11

How to Cite

AUDITOR’S RESPONSIBILITIES IN REVIEWING FRAUD AND ERRORS. (2025). Journal of Multidisciplinary Sciences and Innovations, 4(4), 172-177. https://doi.org/10.55640/

Similar Articles

1-10 of 1712

You may also start an advanced similarity search for this article.