Актуар молия ва бухгалтерия ҳисоби Volume 4 Issue 04 (2024) · pp. 134-139
SUMMARY OF THE RESULTS OF THE AUDIT OF THE ACCOUNT OF FINANCIAL RESULTS IN THE CONTENT OF THE AUDITOR'S REPORT
Azizbek Khurramov
Abstract
According to the experience of developed countries, the optimal way to evaluate the results of joint-stock companies for external and internal stakeholders is to analyze the conclusions given by auditors. Usually, based on the goals and objectives of the audit, the results of the summarized and evaluated audit are formalized with at least two documents: the first is a report on the audit of the financial and economic activities of the enterprise within the period stipulated in the audit contract. lsa, the second is the auditor's opinion on the balance sheet and financial statements.
audit organization, economic activities, mandatory payments
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