IMPROVEMENT OF ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF THE AUDIT OF CURRENT ASSETS
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp746-758Abstract
This article addresses the issues of practical application of information sources and its structural structure in accordance with international standards, which are used in the application of analytical actions in the audit of current assets. The scientific study examined the issues of analysis taking into account the nature of the reserves, as well as their application in the audit process from the data of the analysis.
Keywords:
commodity material reserve accounting standard net sales value reporting cost profit loss purchase costs processing costsReferences
Axmedjanov K.B., Sattorov A.X. (2021) Auditga kirish. Darslik. – T.: «Innovatsion rivojlanish nashriyot-matbaa uyi». -448 b.
Hamdamov B.K. va boshqalar (2021) Amaliy audit. / Darslik / B.K.Hamdamov, Sh.I.Ilxomov, N.F.Karimov, O.A.Masharipov, M.S.Hojiev. Toshkent.: OOO “Lesson Press” nashriyoti. – 300 b.
Ilhamov Sh.I. (2018) Amaliy audit. Darslik. 1-qism. – T.: IQTISODIYOT, – 194 b.
Tuychiev A. va boshqalar (2019) Audit: Darslik / A.Tuychiev, I.Qo‘ziev, O.Masharipov, A.Avlokulov, M.Yaqubov, I.Sherimbetov, I.Avazov; - T.: “Iqtisod-Moliya”. – 408 b.
АХС-300 (n.d.) Аудитнинг халқаро стандарти (300-сон АХС) «Молиявий ҳисоботлар аудитини режалаштириш». https://gov.uz/uz/imv/sections/view/22099
Дўсмуратов Р.Д. (2003) Аудит асослари. Дарслик. – Т.: «Ўзбекистон миллий энциклопедияси» давлат илмий нашриёти, – 518 б.
Лустов Н.С. (2024) Учет, анализ и аудит основных и оборотных средств предприятия : монография / - Москва: РУСАЙНС,— 110 ст.
Суйц В.П. (2006) Аудит. Электронные учебники.. https://be5.biz/ekonomika/a014/index.html.
Чикалова А.Е., Ефремова Е.И. (2024) Направления совершенствования аудита и внутреннего контроля оборотных активов. Научный журнал «Управленческий учет» №8. 375-381 ст.
Downloads
Published
How to Cite
Issue
Section
License

This work is licensed under a Creative Commons Attribution 4.0 International License.





