Title of article :
AUDIT OF FINANCIAL STATEMENTS: DIRECTIONS FOR EVALUATION OF INTERNAL CONTROL SYSTEM
Author/Authors :
Shukurullaevich ، Khajimuratov Nizomjon Department of “Financial Analysis and Auditing” - Tashkent State University of Economics
Abstract :
This article discusses the issues of evaluating the effectiveness of the internal control system during the audit of financial statements. As a result of the studies, the elements of the components of the internal control system in business entities were clarified. Also, this article describes the components of an internal control system.
Keywords :
Internal Control , Internal Control System , Audit , Audit Activity , Audit Of Financial Statements , International Audit Standards , Fraud
Journal title :
SAARJ Journal on Banking and Insurance Research
Journal title :
SAARJ Journal on Banking and Insurance Research
