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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. 812

The Deputy minister No. 61 is approved on August 4, 1999 by the Ministry of Finance of the Republic of Uzbekistan

National Audit standard of the Republic of Uzbekistan NSA No. 6 "Audit documentation"

General provisions

1. This national standard (NSA) 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 N 296 "About measures for realization of the basic provisions containing in the report of the President of the Republic of Uzbekistan on H1U of session of Oliy Majlis" and is element of normative auditing regulation in the Republic of Uzbekistan.

Purpose and tasks of the standard

2. The purpose of this standard is establishment of single requirements for preparation of working documentation of audit by auditing organization (auditor).

3. Tasks of the standard are:

3.1. Formulate the general principles of documentation of audit;

3.2. Provide requirements imposed to form and content of working documentation of audit;

3.3. Describe procedure for creation and storage of working documentation.

4. Correctly drawn up working documentation:

4.1. Helps when planning and carrying out audit, implementation of the analysis in the course of audit;

4.2. Demonstrates results of the booked audit for opinion expression.


5. 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.

6. 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 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 the management of business entity which ordered audit and (or) services accompanying it.

Bases of preparation of working documentation of audit

7. The audit booked by auditing organization shall be followed by obligatory documentation, i.e. reflection of the acquired information in the working documentation of audit which is drawn up according to this audit standard.

8. Treat working documentation of audit:

a) plans and programs of carrying out audit;

b) descriptions of the procedures used by auditing organization and their results;

c) explanations, explanations and statements of business entity;

d) copies, including photocopies, documents of business entity;

e) descriptions of internal control system and organization of financial accounting of business entity;

e) analytical documents of auditing organization;

g) other documents.

The approximate list of documents which can be included in structure of working documentation is given in appendix to this audit standard.

9. Working documentation can be created by the auditing organization booking audit or is received from business entity concerning whom audit, or from other persons is booked.

10. Form and content of working documents depend on such factors as:

a) nature of the carried-out work;

b) form of audit opinion;

c) nature and complexity of activities (business) of business entity;

d) condition of financial accounting and internal control of business entity;

e) necessary level of management and control of work of personnel of auditing organization in case of accomplishment of separate procedures;

e) specific auditor technique and technology in auditing process.

11. Documents which creation is provided by the acts regulating auditor activities in the Republic of Uzbekistan are included working documents of auditing organization without fail.

12. Forms of working documentation are independently developed by auditing organization if the acts regulating auditor activities in the Republic of Uzbekistan do not order such forms.

13. Working documentation is in property of the auditing organization booking audit. Copies, including photocopies, documents of business entity can be included in structure of working documentation of auditing organization with the consent of this business entity.

14. Business entity concerning whom audit was booked and other persons, including tax and other state bodies, have no right to demand from auditing organization to provide working documentation or its copies completely or in any part, except cases, directly stipulated by the legislation the Republic of Uzbekistan.

15. The data containing in working documentation are confidential and are not subject to disclosure by auditing organization.

Requirements to contents of working documentation

16. Working documentation shall contain:

a) records about audit planning;

b) records about nature, time of carrying out and amount of the executed auditor services;

c) the conclusions drawn on the basis of the data received during audit.

17. All vital issues requiring professional judgment of the auditor together with the conclusions drawn on these questions are subject to reflection in working documentation.

18. Working documentation shall be rather complete and detailed the experienced auditor, having got acquainted with it, could gain general idea about carrying out by auditing organization audit.

19. The data included in working documentation shall be stated clearly and expressed so that their content and forms were obvious and various interpretation are impossible.

20. The amount and contents of working documents depend on the following factors:

20.1. Whether this business entity is new customer;

20.2. Whether the business entity is the non-state organization;

20.2. Whether audit upon the demand of the third party is booked;

20.3. Whether the special report is required.

Requirements to execution of working documentation

21. Working documentation shall be created timely: before, in the course and upon completion of audit. By the time of representation of audit opinion to business entity all working documentation shall be created (is received) and complete registration.

22. The documents which are part of working documentation shall have the following details:

a) name of the document;

b) the name of business entity concerning which audit is booked;

c) the period for which audit is booked;

d) date of accomplishment of audit procedure or creation of the document;

e) contents of the document;

e) the personal signature of person who created the document, and its disaggregation;

g) date of verification of the document and the personal signature of person which checked the document, and its disaggregation.


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