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All Journal International Journal of Business, Law, and Education
Sarsengali Xalmuratovich, Bayjanov
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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AUDIT QUALITY CONTROL: METHODS OF EXTERNAL QUALITY CONTROL OF AUDIT WORK Sarsengali Xalmuratovich, Bayjanov; Sarbinaz Turdimuratovna, Utegenova
International Journal of Business, Law, and Education Vol. 2 No. 2 (2021): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.836 KB) | DOI: 10.56442/ijble.v2i2.18

Abstract

The article states that audit of financial statements is a necessary and important tool for the economy development, the results of external quality control of audit work in audit companies shows that timeliness and necessity of making these decisions depend on the quality of audits. The existing theories of classification of subjects of audit quality control show that 3 parts: government (financial ministry), audit public associations and audit companies must work together, also time by time they should do external quality control of audit work. In this regard, it is necessary to consider the nature of audit quality control and those interested in the quality of audits.
Co-Authors Sarbinaz Turdimuratovna, Utegenova