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to provide consumer satisfaction and to compete with many large producer companies as «quality» of products and services has to be and is the main thing in everything.
References:
1. Электронный ресурс: TheLindeGroup. http://www.lmde-gas.ru/ ru/company_information/ index 1. html
2. СТ РК ISO 9001-2016. Системы менеджмента качества. Требования. (ISO 9001:2015 Quality management system - Requirements, ГО^^с.
3. Электронный источник «Внедрение СМК на предприятия Казахстана»: http ://refleader.ru/j geyfsyfsmerotr.html
UDC 336.711
Rakhmanova N.R.
Master student of the Faculty of Economics Dagestan State University Russia, Makhachkala Scientific adviser: Ubaydulaeva Sh. A.
Associate Professor, Candidate of Philological Sciences ORGANIZATION OF EXTERNAL QUALITY CONTROL OF AUDIT
ACTIVITIES
Abstract: The article describes the system of preparation and conduct of external field audits of the quality of work of audit organizations. Various elements of the organizational structure of external quality control of audit are considered.
Key words: audit, quality control of audit, organization of control.
The main regulatory legal acts defining general approaches to the organization of the system of external quality control of the work of audit organizations and individual auditors include: first of all, the Federal Law of 30.12.08 No. 307-FZ
"On the audit activity" and Federal rules (standards) of audit activity. There are also various methodological recommendations and letters of the Ministry of Finance of the Russian Federation, which describe individual issues of external quality control in more detail.
Today, the quality of work of audit organizations and individual auditors can be checked:
- On the part of state authorities
- On the part of self-regulating organizations of auditors in relation to their members.
The first type of control exists in Russia for a long time without any fundamentally new solutions. The second type of control has appeared in the country only recently and does not yet have a unified approach.
The main stages of quality control organization are:
1. The first stage - creation within SRO of auditors of department of quality assurance of work of the auditor organisations and individual auditors. Constant functioning of such departments should become a subject of supervision on the part of the state with the right of exclusion from the register of SRO auditors of all audit organizations which does not carry out requirements of quality control departments SRO.
2. The second stage is to determine the forms of external control that will be used by self-regulating organizations of auditors in the process of quality control of audit organizations and individual auditors.
The third stage of the organization of quality control of auditors' organizations' work is to determine the time frame and frequency of audits. When organizing quality control of auditors' work SRO auditors determines the date of the beginning of the audit. They also need to notify the audited person about it.
It is expedient to present and group all received information by sections. The process of collecting information about the audited organization or individual auditor includes the following sections:
1. The first section should include general information related to the name of the organization, actual and legal address, codes assigned, data of branches and representative offices, bank accounts and others. When collecting such information, it is possible to use the data already available to SROs, and to request the missing information from the management of the audit organization.
2. The second section includes information on the organizational and legal form and management of the organization. The executive body may be either the head of the organization, or the head or collegial executive body.
The third section may contain information on the main indicators and types of activities carried out by the audit organization.
4. The fourth section contains information on the composition of the audit organization. Quality controllers should receive information on the number of auditors employed by the organizations and the number of auditors engaged under cooperation agreements.
5. The fifth section is the information on membership in SRO of auditors. First of all, it is necessary to establish two dates - membership in a self-regulating organization and the last external audit of the auditors' activity quality.
6. The final section of the data on the audited company may contain information that cannot be directly attributed to the general information, but which is necessary for the overall understanding of the auditors' activities.
All the issues considered when collecting general information about the audit firm or individual auditor can be combined in a review report, which should be signed by the head of the audited company. This signature will indicate that the information collected by the auditors is reliable, up to date and can be used in the performance of quality control activities.
References:
1. Federal Law of 30.12.08 No. 307-FZ "On Audit Activities".
2. Federal Law No. 315-FZ of December 1, 2007 "On Self-Regulating Organizations".
3. Knyazeva, N.V. Internal corporate standards of audit activity/// Auditing statements. - 2010.- №9.
UDC 374
Ruziyeva Dj.E.
Isaeva G.F.
Karshi State University
INTRODUCTION OF CONTINUOUS AND CONTINUOUS EDUCATION
IN TEACHING LITERATES
Annotation: This article discusses the work on artwork in primary and secondary classes.
Key words: Methods, teaching, literature, artistic, language, textbook
Рузиева Ж.Э.
Исаева Г. Ф.
Каршинский государственный университет ВНЕДРЕНИЕ НЕПРЕРЫВНОГО И НЕПРЕРЫВНОГО ОБРАЗОВАНИЯ В ПРЕПОДАВАНИИ ЛИТЕРАТЫ
Аннотация: В данной статье рассматривается работа над художественными работами в начальных и в средних классах
Ключевые слова: Методика, преподавание, литература, художественный, язык, учебник
In the Republic of Uzbekistan in 2010 "Ideal Year of the Generation "is the publication of literature in the school The main purpose of the book is "The World and National Literature." familiar with the samples, has a high aesthetic taste, morally mature, intelligent, sensual understand, respond to his actions the spiritual world of a healthy, convincing, mature person It is synonymous with forming". It is well known that literature is a constantly developing generation serving the spiritual maturity. Today and literary education is organized in the same direction. New The Public Education Standard in edification is general secondary education for the purpose of ensuring continuity and continuity in the following stages:
1) initial literary education;
2) Literature education in general secondary education
Organization of literature training at the educational stages according to individual characteristics of students read, understand, explain, express, influence, understanding and explaining the reason for being affected, analysis, interpretation, attitude, art and the types of activities that make life possible is based. These activities include literary education different stages.
"It was the first part of literary education working on artistic works in the initial classes middle and upper sinews. At this age the child has little experience and he / she has to make a conclusion does not know. He imitates more. Elementary class reading Students are self - employed in their studies age and
