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    Economics

    Uzbekistan establishes auditing quality service checking procedure

    Uzbekistan establishes auditing quality service checking procedure

    The Cabinet of Ministers of Uzbekistan has adopted a decision "Regulating the procedure for external control of the quality of work of the auditing organization", the Norma website cites.

    According to the regulation:

    • External control is conducted within 10 days of the Ministry of Finance’s order;
    • Public associations of auditors are involved in the implementation of external control;
    • External control is carried out in relation to audit organizations that have conducted mandatory audits in the last two financial reporting periods;
    • Audit organizations that have conducted mandatory audits of commercial banks are subjected to external control together with the Central Bank;
    • The object of external control is the audit organization's activity in providing audit services, at the same time it is not allowed to interfere with the organization's financial and economic activities;
    • Failure to provide the required information by the audit organization is the basis for removing it from the register of audit organizations;
    • According to the result of the inspection, the audit organization is notified about the correction of deficiencies within 30 days;

    The Ministry of Finance has the right to apply to the court when it is determined that the auditor engaged in activities other than auditing, did not comply with the restrictions set in the audit, and submitted false audit conclusions;

    If an audit organization is removed from the register of audit organizations, it is not allowed to carry out audit activities and use the phrase "audit organization" in the name of the company.

    02.10.2022, 13:18   Comments (0)   641
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