Meliyev Isroil Ismoilovich,

Tashkent  Institute of Finance

Independent researcher of the “Audit” department.

Tashkent, Uzbekiston. Email:

ORCID: 0000-0002-0976-7406


Abstract. This article is devoted to the issues of summarizing the results of audits in documents in the practice of Uzbekistan, and the purpose and tasks of summarizing the results of audits in the Republic, as well as the relevance of conducting research in this field, are revealed in its introduction. In the “discussion” part of the article, the opinions expressed by the economists who conducted scientific research on this topic, their scientific views and the aspects of their opinions different from the author’s scientific ideas are highlighted on the basis of theoretical opinions. In this, the sources reflecting the ideas of every economist who conducted research on the topic of the article are detailed. Also, what research methods were used to cover the content of the article, the essence of the decisions that can be made based on the indicators analyzed on the topic and the achieved scientific results are revealed. According to the results of the research, the procedure for summarizing and evaluating the results of the audit inspection in documents and the actions performed in this process, the content of the documents prepared when summarizing the results of the audit inspection and the content of these documents, their requisites, the form of the document recommended by the author for qualitative summarization of audit inspections and the content of these documents are the author’s scientific research based on. Based on the results of the research, the author of the article described the content of a number of problems awaiting their solution in the process of summarizing the results of the audit in the audit practice of Uzbekistan, and formulated practical recommendations for their positive solution. Citations are given based on the procedure established in the literature used to cover the content of the topic of the article. At the end of the article, the researcher summarized the scientific and practical conclusions within the topic and gave relevant recommendations. The list of literature used in forming the form and content of the article is reflected based on the established order.

Key words. Audit results, audit report, interim audit report, general audit report, audit review, financial statement audit, audit evidence

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