지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술대회자료
- 저자정보
- 발행연도
- 2013.5
- 수록면
- 46 - 50 (5page)
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초록· 키워드
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Transition of Uzbekistan to an independent market economy emerged the reforming of accounting methodology existed, as well as formation of the new approach to independent financial control. Accordingly, in addition to the preparation of accountants and auditors at the higher education institutions, there was a crucial need to raise professional accountants and certified auditors.
Besides the state one, many other forms of ownership started to develop, and professional auditors were demanded to control activities of new established entities.
As soon as Uzbekistan became a part of the global world, there was a need to adapt international standards of accounting and auditing. Thus, National Standards of Accounting, as well as Audit were developed on the base of international ones, and introduced in practice. At the same time, professional education is based on the international program CAP/CIPA, certified by Eurasian Council of Certified Accountants and Auditors (ECCAA), which was developed in Russian.
Besides the state one, many other forms of ownership started to develop, and professional auditors were demanded to control activities of new established entities.
As soon as Uzbekistan became a part of the global world, there was a need to adapt international standards of accounting and auditing. Thus, National Standards of Accounting, as well as Audit were developed on the base of international ones, and introduced in practice. At the same time, professional education is based on the international program CAP/CIPA, certified by Eurasian Council of Certified Accountants and Auditors (ECCAA), which was developed in Russian.
목차
Abstract
I. Independence of audit- one of the main market economy requirements
II. Legal regulation of accounting and auditing
III. Preparation and qualification upgrade of auditors
IV. Conclusion - The Ways to Improve an Audit
Reference
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