O`zbekstan respublikasi joqari ha`m orta arnawli bilimlendiriw ministrligi

1.Methodical instructions for teaching the course

This course provides a complete introduction to auditing terminology, concepts, and best practices. Students will be able to understand the purpose of auditing, audit reports types, types of evidences, materialty and risk in audit and other elements of auditing.

The main aim of teaching “Audit” to the students is to get them to learn how to perform audit engagements and develop ability to practical work while working in a business entity.

Objectives of the course are the following:

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  The role and necessity of independent auditing and supervision of various types of business enterprises in the circumstances of market economy;
  
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  the regulatory and legislative bases of audit, and the auditor’s obligation before the society;
  
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  preparing auditors and having them involved in the implementation of economical policy of the government;
  
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  teaching students the difference of audit from review, audit performance for the assistance of clients, also auditing as an entreprenuerership.