Azerbaijan's Chamber of Auditors expanding apply of international standards


(MENAFN- Trend News Agency)

BAKU, Azerbaijan, April 23. Chamber of Auditors of Azerbaijan Republic has adopted set of measures to improve the quality of audit, Chairman of Chamber of Auditors Vahid Novruzov told Trend .

According to him, international auditing standards have been applied in Azerbaijan since 2010.

'Currently, work is underway to translate and develop the application of international requirements in the sphere of auditing within the framework of a number of standards introduced in Azerbaijan in 2021, including the International Standards on Auditing 540 (ISA 540) ' Auditing Accounting Estimates and Related Disclosures' and the International Standard on Auditing 250 (ISA 250) 'Laws and regulations in an audit of financial statements,' Novruzov said.

Work is scheduled to be completed in 2022, he noted.

Introduction of ISA standards allowed the Chamber of Auditors to become part of International Federation of Accountants (IFAC), Novruzov added.

Membership in this federation obliges the Azerbaijan's Chamber of Auditors to apply international standards in auditing, external and internal audit quality control, also apply International Code of Ethics for Professional Accountants, he also said.

'We periodically take appropriate measures to fulfill these requirements,' Novruzov emphasized.

He also noted that previously report on implementation of international professional requirements had to be submitted to the federation annually.

'However, the high rating received by Chamber of Auditors in 2021 exempted us from submitting this report until 2024 years,' Novruzov added.

Tags:
  • Accounting Chamber of Azerbaijan
  • Azerbaijan
  • Azerbaijani Chamber of Auditors
  • standards
  • law on auditing

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