SCOPE OF FINANCIAL STATEMENTS AND THE PURPOSE OF ITS AUDIT
Karaev Payzillaxon Yusufxonovich
Namangan Engineering Construction Institute Republic of Uzbekistan, Namanagan city, 12 Islam Karimov street.
This article presents the scope and purpose of financial reporting, the scope and composition of financial reporting, the tasks and purpose of financial reporting, the difference between financial reporting and other types of audits, users of financial reporting, and the publication of financial reporting.
Key words: financial statement, types of audit, foreign investor, operational audit, ratio audit, accounting audit.