Laws on the audit of financial statements and consideration of regulatory documents


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IAS 250 Jalolov Behzod


INTERNATIONAL STANDARD ON AUDITING 250

АУДИТНИНГ ХАЛҚАРО СТАНДАРТИ 250

REDACTED

ТАҲРИРЛАНГАН

LAWS ON THE AUDIT OF FINANCIAL STATEMENTS AND CONSIDERATION OF REGULATORY DOCUMENTS

МОЛИЯВИЙ ҲИСОБОТЛАР АУДИТИДА ҚОНУНЛАР
ВА МЕЪЁРИЙ ҲУЖЖАТЛАРНИ ЭЪТИБОРГА ОЛИШ

(Beginning on or after December 15, 2009 effective in relation to the audit of the financial statements for the periods)

(2009 йилнинг 15 декабрида ёки ушбу санадан кейин бошланадиган даврлар учун молиявий ҳисоботларнинг аудитига нисбатан кучга киради)

TABLE OF CONTENTS

МУНДАРИЖА

Clauses

Бандлар

Enter

Кириш

Scope of this T&C.............................. .....................1

Ушбу АХС нинг қўллаш доираси ......................1

Effect of Laws and Regulations ..................... .......2

Қонунлар ва меъёрий ҳужжатлар таъсири...............................2

Obligation to comply with laws and regulations...............3-8

Қонунлар ва меъёрий ҳужжатларга риоя қилиш мажбурияти.................38

Effective date................................................... ....................9

Кучга кириш санаси....................9

Objectives ....................... .......................................... .10

Мақсадлар …..10

Definitions ...................................................................... .11

Таърифлар ......................................................11

Requirements

Талаблар

Auditor compliance with laws and regulations
review.....................................................................12-17

Аудитор қонунлар ва меъёрий ҳужжатларга риоя этилишини
кўриб чиқиши ...................................1217

When non-compliance is detected or suspected
audit procedures............................. 18-21

Риоя қилмаслик аниқланган ёки гумон қилинган пайтдаги
аудиторлик тартиб-таомиллари............................1821

Identified or suspected non-compliance
give a report (summary) about................................ ......22-28

Аниқланган ёки гумон қилинган риоя қилмаслик
тўғрисида ҳисобот (хулоса) бериш.........................2228

Documentation..................................................................29

Ҳужжатлаштириш .........................................................29


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