id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
egc-298	Jumaboev Tolibjon Golib ugli	FEATURES OF GATHERING EVIDENCE ABOUT THE RELIABILITY OF FINANCIAL STATEMENTS	2025	8	.pdf	application/pdf	2363	101	40	The meaning of the term audit evidence has various meanings and approaches in current regulatory legal acts, educational literature and conducted research, including the International Standard on Auditing No. 500 “Audit Evidence” defines audit evidence as follows: “Audit evidence is information used by the auditor to reach conclusions that form the basis for the auditor’s opinion. However, in foreign research, the description of the procedures and methods of collecting audit evidence, the procedure for ensuring the reliability and sufficiency of evidence in the audit and its assessment, the procedure for collecting audit evidence and its improvement, the features of collecting audit evidence based on modern software capabilities, the issues of assessing the continuity of the enterprise's activities based on evidence, and the use of external confirmation in collecting reliable evidence have not been studied in detail, which indicates the relevance of conducting in-depth scientific research in this regard or that the issues on this topic have not yet been resolved.	cache/egc-298.pdf	txt/egc-298.txt