PLANNING AUDIT OF TARGET INCOME IN NON-STATE NON-PROFIT ORGANIZATIONS
Keywords:
non-state non-profit organization, auditing, audit planning, civil contract, targeted receipts, subsidy, humanitarian aid, targeted financing.Abstract
The audit of non-state non-profit organizations (NSNPO) differs in many ways from the audit of commercial structures. The main task here is to check the intended purpose when receiving and spending funds. Currently, there are a number of serious problems in planning an audit in NSNPOs related to the implementation of an accounting and auditing process in non-profit organizations, due to the specifics of their activities. In this regard, in order to increase the efficiency of public control over socio-economic reforms in the country and the active participation of citizens in democratic transformations, ensure the financial independence of NSNPOs, their property rights, i.e. accounting of their assets and their use, availability, storage and write-off. Therefore, this article discusses a solution to the problem of planning an audit in non-state non-profit organizations (NSNPOs) of Uzbekistan. Also, a procedure for auditing target revenues in non-state non-profit organizations is recommended.
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