Impact of the Introduction of New ISA on Uzbekistan’s Auditing Environment

• 발행기관: 한국무역연구원
• 저자명: Abdurakhim Turaev 문태형(Tae-Hyoung Mun)
• 간행물 정보: 『무역연구』제16권 제4호, 61~73쪽, 전체 13쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2020.08.31

영문 초록

Purpose The International Audit and Assurance Standards Board (IAASB) has released the Revised International Audit Reporting Standard to mitigate the expected differences in financial statement sacries and improve the value of the audit report. Design/Methodology/Approach In this study, a survey of 128 certified public accountants was conducted in order to predict the impact of New International Standards Auditing (ISA) on the audit environment in Uzbekistan and to prepare for them. Findings The results of the study are as follows: First, the key audit matters in the audit report said that the quality of the audit and the quality of the financial report ingested would be improved. Second, whether or not it is positive to distinguish between management and auditor responsibilities for going concern, and it is believed that these results did not provide an accurate answer because there was no accurate information on this. Third, it is not known whether the audit time will increase if the auditor’s other information verification procedures are strengthened, but it is said that it is highly likely that this will lead to an increase in audit fee. Fourth, although the disclosure of the name of the executive director was said to improve the quality of the audit, it was necessary to exclude the obligation to disclose the name of the executive director through the enactment of domestic laws. Research Implications There is a contribution to this study in that the New ISA sifts through the impact of audit quality, financial reporting quality, information value, etc. on the audit environment and provides prior knowledge of the problems that may arise after implementation.

목차

Ⅰ. Introduction

Ⅱ. Conceptual Framework

Ⅲ. Descriptive Statistics

Ⅳ. Empirical Results

Ⅴ. Conclusion

References

키워드

Audit Quality Key Audit Matters Management and Auditor Responsibilities New ISA