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1.
To’g’ri rejalashtirish va nazorat. Ishni auditorlik tekshiruvi muvofiq
holda rejalashtirilishi lozim, agarda auditorning yordamchilari mavjud bo’lsa,
ularning faoliyatini nazorat qilib borish lozim (The work is to be adequately
planned and assistans, if any, are to be properly supervised).
2.
Ichki nazorat tizimini tushunishning etarliligi.
Auditor auditorlik
tekshiruvining ko’lami va unga sarflanadigan vaqtni to’g’ri belgilash maqsadida
ichki nazorat tizimiga etarlicha baho berishi shart (The auditor should obtain a
sufficient understanding of the internal control structure to plan the audit and to
determine the nature, timing, and extent of tests to be performed).
3.
Zarur dalillarning etarli miqdori. Auditorlik
hisoboti haqida fikr
tayyorlash uchun tekshirish, so’roq, kuzatish va tasdiq usullari orqali etarli hajmda
dalillar yig’ish (Sufficient competent evidentual matter is to be obtained through
inspection, observation, inquires and confirmations to afford a reasonable basis for
an opinion regarding the financial statements under examination).
Xulosa standartlari:
1.
Hisobotning GAAP bilan mos tushishi. Xulosada moliyaviy
hisobotning buxgalteriya hisobining umumqabul qilingan tamoyillarga mos kelishi
haqida ma’lumot keltirib o’tiladi (The report shall state whether the financial
statements are presented in accordance with generally
accepted accounting
principles).
2.
GAAP qoidalariga amal qilinmaydigan holatlar. Xulosada o’tgan
yillar nuqtai nazaridan hisobot yilida ko’zda tutilmagan holatlar mavjudligi
aniqlanishi kerak (The report shall identify those circumstances in the current
period in relation to the preceding period).
3.
Ma’lumotlar bilan yoritib berishning etarliligi. Moliyaviy hisobotdagi
axborot to’liq adekvat holda yoritib berilishi lozim,
agarda xulosada boshqa
holatlar ko’zda tutilmagan bo’lsa. (Informative disclosures in the financial
statements are to be regarded as reasonably adequate unless otherwise stated in the
report).
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4.
Moliyaviy hisobot haqida fikrning to’liq bayon etilishi. Xulosa
moliyaviy hisobotning to’liqligi haqida fikrni yoki fikrning mavjud emasligi
haqida tasdiqni o’z ichiga olishi kerak. Agarda yakuniy xulosa berilmagan bo’lsa,
mos keluvchi tamoyillar bilan inobatga olish kerak.
Auditorning ismi moliyaviy
hisobot bilan bog’liq barcha hollarda xulosada auditorlik tekshiruvining aniq
shakldagi turi bayon qilinishi shart, agarda bu ko’zda tutilgan bo’lsa, shuningdek,
auditor o’z zimmasiga oladigan mas’uliyatning darajasi haqida fikr bildirib o’tishi
kerak (The report shall either contain an expression of opinion regarding the
financial statements, taken as a whole, or an assertion to the effect that an opinion
coannot be expressed. When an overall opinion cannot be expressed,
the reasons
therefore should be stated. In all cases where the auditor`s name is assotiated with
the financial statements, the report should contain a clearcut indication of the
character of the auditor`s examination, if any, and the degree of responsibility he is
taking).
AICPA tomonidan qabul qilingan umumqabul qilingan standartlar auditorlik
faoliyatining
umumiy tamoyillarini, auditorlik kasbining umumiy yo’nalishlarini
va auditor faoliyatining asosiy jihatlarini belgilab berdi. Yuqorida sanab o’tilgan
standartlar asosida keyinchalik xalqaro auditorlik standartlari ishlab chiqildi.
Auditorlik standartlarining ahamiyati quyidagilardan iborat:
Auditning barcha standartlari quyidagi qismlardan tashkil topadi:
1. Umumiy qoidalar;
2. Standartda foydalaniladigan asosiy tushuncha va qoidalar;
Ularga rioya qilinganda
auditorlik
tekshiruvlarining yuqori
sifatli bo’lishi
ta’minlanadi
Auditorlik amaliyotiga
yangi ilmiy yutuqlarni
joriy qilishga yordam
beradi
Muayyan
vaziyatlarda
auditorlar qanday ish
tutishlarini belgilab beradi
