DIRECTIONS OF PLANNING AND CONDUCTING AUDIT OF INVENTORIES

Ovlayev Suhrob Temur o‘g‘li; Yo‘lchiyev Oybek Ulug‘bek o‘g‘li; Normo‘minova Dilorom Umar qizi; Avlayeva Oybarchin Olim qizi

DIRECTIONS OF PLANNING AND CONDUCTING AUDIT OF INVENTORIES

Authors

Ovlayev Suhrob Temur o‘g‘li Teacher, Tashkent State University of Economics, Uzbekistan
Yo‘lchiyev Oybek Ulug‘bek o‘g‘li Teacher, Tashkent State University of Economics, Uzbekistan
Normo‘minova Dilorom Umar qizi Teacher, Tashkent State University of Economics, Uzbekistan
Avlayeva Oybarchin Olim qizi Teacher, Tashkent State University of Economics, Uzbekistan

Keywords:

inventory, cost, audit, general audit plan, audit program, auditor's report.

Abstract

The article describes the directions of planning and conducting an audit of inventories. As a result of the study, proposals for improving the audit of inventories were developed.

References

BHMS No. 4, “Inventories,” paragraph 53.www.lex.uz

Dewi Purnamasari, Ayu Almira, Nadia Della Savira. The Accounting for Inventory from a Commercial Point of View. //Research Horizon, Vol. 1, no. 2, (2021), Page 81-85.

Munyaka JB, Yadavalli VSS Inventory management concepts and implementations: a systematic review. //South African Journal of Industrial Engineering Jul 2022 Vol 33(2), pp 15-36

Sanaev N., Narziev R. "Audit", T.; "Sharq"-2001. 334 p.

Khayitboev MI Accounting and audit of inventories at grain processing enterprises: theory, methodology and practice. Monograph. –T.: “ECONOMY-FINANCE”, 2022. 140 p.

Alimkhanova NA Application of analytical procedures in the audit of inventories. //Scientific electronic journal "Economics and innovative technologies", 3/2024, May-June. pp. 29-38.

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Published

2025-06-09

How to Cite

Ovlayev Suhrob Temur o‘g‘li, Yo‘lchiyev Oybek Ulug‘bek o‘g‘li, Normo‘minova Dilorom Umar qizi, & Avlayeva Oybarchin Olim qizi. (2025). DIRECTIONS OF PLANNING AND CONDUCTING AUDIT OF INVENTORIES. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact Factor: 8.036, 14(06), 26–30. Retrieved from https://gejournal.net/index.php/IJSSIR/article/view/2659