Audit standartlari Mundarija: Kirish

1-rasm. Auditning xalqaro standartlari.²

Auditning umumiy malaka va etika standartlari:
1. Majburiy tayyorgarlik va mahoratlilik.
Auditor tekshirish o’tkazishda maxsus texnik tayyorgarlikka va auditorlarning professional xulq sifatlariga ega bo’lishi kerak (The examinition is to be reformed by a person or persons having adequate technical training and proficience as an auditor).
2. Mustaqillik.
Har qanday vazifani bajarishda auditor yoki auditorlar mustaqil bo’lishi shart (In all matters relating to the assignment an independence in mental attitude is to be maintained by the auditor or auditors).
3. Majburiy malakaviy ziyraklik.
Tekshirishni o’tkazishda va xulosani tayyorlashda auditordan professional ziyraklik talab etiladi. (Due professional care is to be exercised in the performance of the examinition and the preparition of the report).
Obyektlarning ish standartlari:
1. To’g’ri rejalashtirish va nazorat.
Ishni auditorlik tekshiruvi muvofiq holda rejalashtirilishi lozim, agarda auditorning yordamchilari mavjud bo’lsa, ularning faoliyatini nazorat qilib borish lozim (The work is to be adequately planned and assistans, if any, are to be properly supervised).
2. Ichki nazorat tizimini tushunishning yetarliligi.
Auditor auditorlik tekshiruvining ko’lami va unga sarflanadigan vaqtni to’g’ri belgilash maqsadida ichki nazorat tizimiga etarlicha baho berishi shart (The auditor should obtain a sufficient understanding of the internal control structure to plan the audit and to determine the nature, timing, and extent of tests to be performed).
3. Zarur dalillarning etarli miqdori.
Auditorlik hisoboti haqida fikr tayyorlash uchun tekshirish, so’roq, kuzatish va tasdiq usullari orqali etarli hajmda dalillar yig’ish (Sufficient competent evidentual matter is to be obtained through inspection, observation, inquires and confirmations to afford a reasonable basis for an opinion regarding the financial statements under examination).