Aniqlangan xatta baholash audit davraniyda auditing xalqaro standart

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376
ISA 450
ANIQLANGAN XATTA BAHOLASH
AUDIT DAVRANIYDA
AUDITING XALQARO STANDART 450
MAZMUNI
Ta'riflar ................................................... ......................................................
14
6ÿ7
Noto'g'ri ta'rif ................................................... .........................
Yozma vakillar ................................................... ............................
Tuzatilmagan noto'g'ri ma'lumotlarning ta'sirini baholash ................................
Hujjatlar ............................................... ...................................................
Ijroga Kirish muddati ................................................ .............................................
4
Ushbu ISAning qo'llanilishi ................................................... ...................................................
Xatolarni bildirish va tuzatish ...................................
Auditning borishi sifatida aniqlangan noto'g'ri ma'lumotlarni ko'rib chiqish .........
1
15
Yozma vakillar ................................................... ............................
Xabar berish va noto'g'ri ma'lumotlarni tuzatish ................................... A7ÿA10
Hujjatlar ............................................... ...................................................
Paragraf
Aniqlangan noto'g'ri ma'lumotlarning to'planishi ................................................ .
Aniqlangan noto'g'ri ma'lumotlarning to'planishi ................................................ .
10ÿ13
(2009-yil 15-dekabr yoki undan keyin boshlanadigan davrlar
uchun moliyaviy hisobotlar auditi uchun amal qiladi)
Talablar
A1
A24
Maqsad ................................................... ................................................
3
8ÿ9
5