Publication Details
Issue: Vol 1, No 9 (2024)
Pages: 194-196
ISSN: 2997-934X
Abstract
In this article, we will get acquainted with the requirements for audit conclusions of economic entities and the requirements for audit evidence. Also, in the article, the methods of collecting the classification of audit evidence in the audit of financial statements are highlighted, and the auditor's work on the development and implementation of the principles of the audit procedure in order to have sufficient relevant audit evidence to be able to form reasonable conclusions when justifying the auditor's opinion opinions about responsibility are scientifically based.
Keywords
Appropriateness of audit evidence
reliability of audit evidence
reliability value
law on audit activity
audit control
application of risk and significance in audit.