IMPROVING THE PROCEDURE FOR USING EXPERT WORK IN AUDITING

Ochilov Farxodjon Shavkatjon ugli

IMPROVING THE PROCEDURE FOR USING EXPERT WORK IN AUDITING

Authors

Ochilov Farxodjon Shavkatjon ugli Associate professor of Audit department Tashkent state university of economics

Keywords:

Audit, expert, objective approach to expert examination, license, audit evidence, expert opinion, audit object, requisites.

Abstract

In this article, how to use expert work in auditing and improve its procedure, in what cases an expert is needed for an auditor and what types of expert opinion are divided, information about what processes exist in each type, and on increasing the role of an expert in auditing. suggestions and recommendations were given.

References

ISA 620, Using the Work of an Auditor’s Expert.

O’zbekiston Respublikasi «Auditorlik faoliyati to’g’risida»gi Qonuni (yangi tahriri). 2021 yil 25 fevral. O’RQ-677-son.

llhamov Sh.l. Audit. Darslik. 1-qism. - { IQTISODIYOT. 2018. -295-bet

Auditning xalqaro standartlari: Darslik / B.Q. Hamdamov-T.: «IqtisodMoliya», 2020. 268 b.

Amaliy Audit : Darslik / To’laxodjayeva M.M, .Ilhamov SH.I. va Xodjayeva M.X. T.: «IqtisodMoliya», 2020. 268 b.

ISA 300 (Redrafted), “Planning an Audit of Financial Statements,” paragraph 7(e).

ISA 500 (Redrafted) “Considering the Relevance and Reliability of Audit Evidence”.

ISA 320, Materiality in Planning and Performing an Audit.

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Published

2025-03-22

How to Cite

Ochilov Farxodjon Shavkatjon ugli. (2025). IMPROVING THE PROCEDURE FOR USING EXPERT WORK IN AUDITING. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact Factor: 8.036, 14(03), 37–43. Retrieved from https://gejournal.net/index.php/IJSSIR/article/view/2587