Article 9. Standards of audit activity

On audit activity (LRU-677-son) · Date: 25.02.2021 · In force

The standards for audit activity are international auditing standards and international standards of quality control, international standards of reviews, international standards of assurance, international standards of ancillary services published by the International auditing and assurance standards board of the International federation of accountants.

Auditing activities are carried out based on auditing standards that are not contrary to the legislation of the Republic of Uzbekistan and are posted on the official website of the authorized state body in the field of audit activities based on the permission for their publication in the Republic of Uzbekistan received from the International federation of accountants.

The procedure for recognizing international audit standards for their application on the territory of the Republic of Uzbekistan is determined by the Cabinet of Ministers of the Republic of Uzbekistan.

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National Database of Legislation of the Republic of Uzbekistan (lex.uz). Original on lex.uz: lex.uz/docs/5702566

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Cite as: Article 9. Standards of audit activity On audit activity (LRU-677-son). neolex.uz/en/laws/law-5307899/9 (lex.uz/docs/5702566)