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The document ceased to be valid since  July 30, 2021 according to the Order of the Minister of Finance of the Republic of Uzbekistan of July 2, 2021 No. 43

Registered by

Ministry of Justice

Republic of Uzbekistan

On September 3, 1999 No. 811

Approved by the Ministry of Finance of the Republic of Uzbekistan of August 4, 1999, No. 62

National audit standard of the Republic of Uzbekistan NSA No. 5 "Quality control of work of the auditor"

(as amended on 01-05-2015)

General provisions

1. This standard is developed on the basis of the Law of the Republic of Uzbekistan "About auditor activities", resolutions of the Cabinet of Ministers of the Republic of Uzbekistan of June 10, 1999 No. 296 "About measures for realization of the basic provisions containing in the report of the President of the Republic of Uzbekistan at the XIV session of Oliy Majlis" and is element of normative auditing regulation in the Republic of Uzbekistan.

Standard purposes

2. The purpose of this standard is determination and setting standards of control by quality of work of auditors.


3. Requirements of this standard are obligatory for all auditing organizations when implementing the audit providing preparation of official audit opinion, except for those its provisions where it is directly specified that they have advisory nature.

4. Requirements of this standard have advisory nature when carrying out the audit which is not providing preparation by its results of official audit opinion and also when rendering the services (consulting services) accompanying audit. In case of variation in case of accomplishment of specific task from mandatory requirements of this standard the auditing organization without fail shall note it in the working documentation and in the written report to management of the business entity who ordered audit and (or) services accompanying it.

Concept of quality control of work of the auditor

5. Quality control of work of the auditor represents system of the organizational measures, techniques and procedures applied to check of observance when carrying out audit and rendering the accompanying services to audit of requirements of the audit standards and other regulating documents regulating auditor activities in the Republic of Uzbekistan.

6. Each auditing organization shall develop and accept the principles and rules of control of quality of work, and also the procedure of their application. It is necessary in order that in the course of audit there were no contradictions with the commonly accepted standards of check.

7. Quality control of work of the auditor is exercised in several forms:

7.1. Control of the main audit of work of the assistants;

7.2. Control of auditing organization of work of the auditor;

7.3. External control.

Control of the main auditor of work of the assistants

8. The main auditor in auditing process shall control and direct the work performed by assistants constantly.

9. The assistant is understood as the personnel differing on professional level from the main auditor.

10. Unlike the assistant the main auditor bears complete responsibility for audit accomplishment.

11. Assistants to whom work is transferred shall be appropriately instructed about their responsibility and the purposes of procedures which they shall execute, about activities of business entity and possible accounting auditor problems which can influence essence, time of carrying out and scale of audit procedures.

Control of auditing organization of work of the auditor

12. Control from auditing organization of work of the auditor is exercised by means of:

12.1. Discussions and checks of justification of the audit plan and the program of carrying out audit at the client;

12.2. Strict observance of the organizational and ethical auditor principles (in particular the auditor advising the client or recovering it financial accounting does not go to it with check, etc.);

12.3. Conducting rechecks of reliability of the reporting by other auditor of auditing organization, repeated, free for the client, after issue of audit opinion by the main auditor.

External control

13. External control is exercised from state bodies that is provided acting legislative and regulations.

Directions of quality control of work of the auditor

14. Quality control of work of the auditor has two main directions:

14.1. Control of separate audit inspections;

14.2. General quality control.

15. Control of separate audit inspections includes the following concepts:

15.1. Authority delegation:

- ensuring independence, professionalism and competence of auditors;

- ensuring proper freedom of action for auditors;

- use of the written program of audit.

15.2. Supervision:

- ensuring the current control of work of auditors;

- knowledge of the most problematic issues of financial accounting of business entity for acceptance of adequate actions.

15.3. Check:

- check of all work which is carried out by auditors for ensuring its accomplishment according to standards, sufficiency of documentation, goal achievement of audit inspection.

16. General quality control of audit is based on availability of the following elements:

16.1. Independence.

Rules and procedures shall provide reasonable confidence that employees of all levels keep independence. For accomplishment of this requirement the auditing organization can distribute once a year the list of the clients and demand from the employees of signing of the statement for independence.

16.2. Tasks employee.

Rules and procedures shall provide reasonable confidence that work will be performed by persons having special preparation and experience. For accomplishment of this requirement the auditing organization shall plan beforehand work so that it was possible to determine the corresponding tasks for the employees.

16.3. Consultations.

Rules and procedures shall provide reasonable confidence that employees of auditing organization will aim to receive the help with technical issues at knowledgeable and authority figures. For accomplishment of this requirement the auditing organization can appoint particular persons as experts of auditing organization in such areas as audit, financial accounting and the financial reporting, the taxation, consulting services.

16.4. Supervision.

Rules and procedures shall provide reasonable confidence that the current activities of auditing organization meet the quality standards established in it. Responsibility of auditing organization for establishment of procedures of supervision is separated responsibility of the employees booking audit for planning and accomplishment of specific contract obligation. To provide this requirement of supervision, the auditing organization can demand all working documents, reports and to provide them for check corresponding controlling and to technicians.

16.5. Employment for work.


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