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 etarliligi. 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).
Xulosa standartlari:
Xulosa standartlari:
1. Hisobotning GAAP bilan mos tushishi. Xulosada moliyaviy hisobotning buxgalteriya hisobining umumqabul qilingan tamoyillarga mos kelishi haqida ma’lumot keltirib o’tiladi (The report shall state whether the financial statements are presented in accordance with generally accepted accounting principles).
2. GAAP qoidalariga amal qilinmaydigan holatlar. Xulosada o’tgan yillar nuqtai nazaridan hisobot yilida ko’zda tutilmagan holatlar mavjudligi aniqlanishi kerak (The report shall identify those circumstances in the current period in relation to the preceding period).
3. Ma’lumotlar bilan yoritib berishning etarliligi. Moliyaviy hisobotdagi axborot to’liq adekvat holda yoritib berilishi lozim, agarda xulosada boshqa holatlar ko’zda tutilmagan bo’lsa. (Informative disclosures in the financial statements are to be regarded as reasonably adequate unless otherwise stated in the report).
4. Moliyaviy hisobot haqida fikrning to’liq bayon etilishi. Xulosa moliyaviy hisobotning to’liqligi haqida fikrni yoki fikrning mavjud emasligi haqida tasdiqni o’z ichiga olishi kerak. Agarda yakuniy xulosa berilmagan bo’lsa, mos keluvchi tamoyillar bilan inobatga olish kerak. Auditorning ismi moliyaviy hisobot bilan bog’liq barcha hollarda xulosada auditorlik tekshiruvining aniq shakldagi turi bayon qilinishi shart, agarda bu ko’zda tutilgan bo’lsa, shuningdek, auditor o’z zimmasiga oladigan mas’uliyatning darajasi haqida fikr bildirib o’tishi kerak (The report shall either contain an expression of opinion regarding the financial statements, taken as a whole, or an assertion to the effect that an opinion coannot be expressed. When an overall opinion cannot be expressed, the reasons therefore should be stated. In all cases where the auditors name is assotiated with the financial statements, the report should contain a clearcut indication of the character of the auditors examination, if any, and the degree of responsibility he is taking).
AICPA tomonidan qabul qilingan umumqabul qilingan standartlar auditorlik faoliyatining umumiy tamoyillarini, auditorlik kasbining umumiy yo’nalishlarini va auditor faoliyatining asosiy jihatlarini belgilab berdi. Yuqorida sanab o’tilgan standartlar asosida keyinchalik xalqaro auditorlik standartlari ishlab chiqildi
