IMPACT OF AUDIT PLANNING ON AUDIT QUALITY: CASE STUDY OF LOCAL AUDIT FIRMS IN UZBEKISTAN

Isroil Meliyev
2017 International Journal of Economics, Commerce and Management United Kingdom   unpublished
Audit planning is a uniform but not an obligatory measure to enhance the quality of auditing results. It facilitates smooth and less risky auditing process for the auditing team and leads to more qualitative and clear evaluation. Primary function of audit planning is mistakenly said as an identification of enterprise behaviour, timing and auditing procedures. In fact, audit planning is initially oriented to mitigate error, fraud and external risks. This article examined the effect of audit
more » ... ffect of audit planning on audit quality in case of audit firms in Uzbekistan. Analyses revealed that audit quality was enhanced by audit planning and there was a positive relationship.
fatcat:uyi4pf3bybcupldfncoznwau7m