Sherimbetov Inomjon Khalilullayevich,
Senior lecturer of “Audit” department, Tashkent Institute of Finance
Email: inom23@gmail.com
ORCID:0000-0001-6704-6853
Abstract. Implementation of the international standard on auditing in our country requires auditors to comply with the requirements set by them. The equity shows the share of founders of an economic entity in its assets, and determining its effectiveness, it is possible to assess the success of the activity. Therefore, the role of audit in confirming the correctness of accounting of equity and changes in it is relevant. This article describes the procedures, types and documentation used to collect evidence in an equity audit based on international standards.
Key words: audit procedures, substantive testing, analytical procedures, testing of controls, internal control system, audit working papers