Features of The Audit of Travel Organizations

  • Eshmamatova Madina Tashkent State University of Economics Third year student
Keywords: Audit, audit of tourist organization, audit of expenses and income, audit of management accounting, tour operator, travel agent

Abstract

The article discusses the main aspects of audit in the field of tourism, the service sector in general, which in general should be taken into account by the auditor when planning all stages of the audit. At the same time, it is necessary to take into account what role the audited subject plays in tourism: whether he is a uroperator or a travel agent. This determines the specifics of its accounting and reporting system, the selected taxation models, and, accordingly, the auditor's audit operations.

References

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Published
2021-02-28
How to Cite
Eshmamatova Madina. (2021). Features of The Audit of Travel Organizations. International Journal on Economics, Finance and Sustainable Development, 3(1), 30-34. https://doi.org/10.31149/ijefsd.v3i1.1284
Section
Articles