IMPROVEMENT OF ACCOUNTING AND AUDIT OF FINANCIAL RESULTS
Keywords:
Financial results, accounting, auditing, analysis actions, audit general plan, audit program;Abstract
This article highlights the purpose, objectives and specific features of improving accounting and audit of financial results. The article also presents the problems of accounting and audit of financial results and ways to eliminate them. In particular, an algorithm for conducting accounting and auditing of financial results has been developed and put into practice. Methodological issues of improving accounting and audit of financial results are described.
References
02.2021 of the Republic of Uzbekistan. DRUz No. 677 "on auditing activities" (Legislature 10.11.2020. received, by the Senate on 05.02.2021. approved)
President of the Republic of Uzbekistan on 19.09.2018. DP-3946 resolution "on measures for further development of audit activities in the Republic of Uzbekistan"
04.08.2021 of the president of the Republic of Uzbekistan. DP-5210 resolution "on additional measures to improve the system of certification of Auditors"of the president of the Republic of Uzbekistan dated 28.01.2022. PF-60 decree"on the development strategy of new Uzbekistan for 2022-2026".
Decree of the Cabinet of Ministers of the Republic of Uzbekistan on the approval of the regulation on the procedure for recognizing international standards of audit for application in the territory of the Republic of Uzbekistan, No. 171 of 11.04.2022
Minister of Finance on 24.09.2021. Order No. 56 "on approval of the list of international certificates of accountants, which will be the basis for issuing an auditor's qualification certificate without passing a qualification exam and extending its term"(issued by AV on 29.09.2021. No. 3321).
International standards for quality control, audit, review, other acts of trust and related services. Translation UBAMA 2014.
Kevorkova J.A. International Standards of audit.M.: Yurayt. 2016. -458 P.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 GEJournals
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
