DOCUMENTATION SPECIFICATIONS OF AUDIT RESULTS IN UZBEKISTAN

Abstract

This article is devoted to the issues of documenting the audit service, including working documents created during the audit process, requirements for their content and form, the composition of working documents, the importance and relevance of keeping audit work documents, a review of the literature on the subject, information reflected in the audit report, documenting the audit results, observable shortcomings and recommendations for improving the documentation of audit processes are described.