IMPROVEMENT OF ANALYTICAL OPERATIONS USED IN THE AUDIT OF PRODUCTION PROCESSES IN ENTITY
Keywords:
audit evidence, analytical procedures, days sales outstanding, current ratio, bad debt expeses, reasonableness test.
Abstract
The article examines the analytical operations used in the audit of production processes in economic entities. As a result of the research, proposals were developed on the implementation of analytical procedures used in the audit of production processes based on international standards.
References
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2. About auditor activity. Law of the Republic of Uzbekistan (new version). - T.: 25.02.2021.
3. International Standard on Auditing No. 500 "Audit Evidence".
4. Dosmuratov R.D. Fundamentals of auditing.-T.: National encyclopedia of Uzbekistan. 2003
5. Karimov A.A. and others. Accounting: a textbook for students of a higher educational institution. - T.: "Sharq", 2004
6. Khajimuratov, N. (2019). Phases and factors of formating audit opinion about financial report. International Finance and Accounting, 2018(1), 128.
7. Shukurullayevich, X. N. (2018). The direction of reducing audit risk in the financial statesment auditing. European journal of economics and management sciences, (1), 45-50.
8. Хажимуратов, Н. (2019). МИЛЛИЙ ВА ХАЛҚАРО СТАНДАРТЛАР АСОСИДА МОЛИЯВИЙ ҲИСОБОТ АУДИТИНИ ЎТКАЗИШ ХУСУСИЯТЛАРИ. Архив научных исследований.
9. Хажимуратов, Н. Ш. (2018). ОСОБЕННОСТИ ФОРМИРОВАНИЯ АУДИТОРСКОГО МНЕНИЯ ПО РЕЗУЛЬТАТАМ ПРОВЕРКИ ФИНАНСОВОЙ ОТЧЕТНОСТИ. In АКТУАЛЬНЫЕ ВОПРОСЫ СОВЕРШЕНСТВОВАНИЯ БУХГАЛТЕРСКОГО УЧЕТА, СТАТИСТИКИ И НАЛОГООБЛОЖЕНИЯ (pp. 141-149).
10. Shukurullaevich, K. N. (2020). Issues of application of international financial reporting standards in the Republic of Uzbekistan. American Journal of Economics and Business Management, 3(3), 106-113.
11. Хажимуратов, Н. (2020). Молиявий ҳисобот аудитининг методологик муаммолари. Экономика И Образование, 1(6), 225-229.
12. Хажимуратов, Н. (2020). Issues of application of international financial reporting standards in the Republic of Uzbekistan. Архив научных исследований.
13. Хажимуратов, Н. (2022). МОЛИЯВИЙ ҲИСОБОТ ХАЛҚАРО СТАНДАРТЛАРИНИ ЎЗБЕКИСТОН РЕСПУБЛИКАСИДА ҚЎЛЛАШ МАСАЛАЛАРИ. Архив научных исследований, 2(1).
14. Shukurullayevich, X. N. (2018). The direction of reducing audit risk in the financial statesment auditing. European journal of economics and management sciences, (1), 45-50.
15. SHUKURULLAEVICH, K. N. METHODOLOGICAL ASPECTS OF ASSESSMENT OF CONTINUITY OF ACTIVITIES OF BUSINESS ENTITIES IN AUDITORIAL INSPECTIONS.
16. Shukurullaevich, K. N. Qualitative Characteristics of Financial Reporting Information. JournalNX, 464-468.
17. Хажимуратов, Н. Ш. (2017). Необходимость оценки системы внутреннего контроля в аудите финансовой отчетности. Экономика и предпринимательство, (12-4), 987-989.
2. About auditor activity. Law of the Republic of Uzbekistan (new version). - T.: 25.02.2021.
3. International Standard on Auditing No. 500 "Audit Evidence".
4. Dosmuratov R.D. Fundamentals of auditing.-T.: National encyclopedia of Uzbekistan. 2003
5. Karimov A.A. and others. Accounting: a textbook for students of a higher educational institution. - T.: "Sharq", 2004
6. Khajimuratov, N. (2019). Phases and factors of formating audit opinion about financial report. International Finance and Accounting, 2018(1), 128.
7. Shukurullayevich, X. N. (2018). The direction of reducing audit risk in the financial statesment auditing. European journal of economics and management sciences, (1), 45-50.
8. Хажимуратов, Н. (2019). МИЛЛИЙ ВА ХАЛҚАРО СТАНДАРТЛАР АСОСИДА МОЛИЯВИЙ ҲИСОБОТ АУДИТИНИ ЎТКАЗИШ ХУСУСИЯТЛАРИ. Архив научных исследований.
9. Хажимуратов, Н. Ш. (2018). ОСОБЕННОСТИ ФОРМИРОВАНИЯ АУДИТОРСКОГО МНЕНИЯ ПО РЕЗУЛЬТАТАМ ПРОВЕРКИ ФИНАНСОВОЙ ОТЧЕТНОСТИ. In АКТУАЛЬНЫЕ ВОПРОСЫ СОВЕРШЕНСТВОВАНИЯ БУХГАЛТЕРСКОГО УЧЕТА, СТАТИСТИКИ И НАЛОГООБЛОЖЕНИЯ (pp. 141-149).
10. Shukurullaevich, K. N. (2020). Issues of application of international financial reporting standards in the Republic of Uzbekistan. American Journal of Economics and Business Management, 3(3), 106-113.
11. Хажимуратов, Н. (2020). Молиявий ҳисобот аудитининг методологик муаммолари. Экономика И Образование, 1(6), 225-229.
12. Хажимуратов, Н. (2020). Issues of application of international financial reporting standards in the Republic of Uzbekistan. Архив научных исследований.
13. Хажимуратов, Н. (2022). МОЛИЯВИЙ ҲИСОБОТ ХАЛҚАРО СТАНДАРТЛАРИНИ ЎЗБЕКИСТОН РЕСПУБЛИКАСИДА ҚЎЛЛАШ МАСАЛАЛАРИ. Архив научных исследований, 2(1).
14. Shukurullayevich, X. N. (2018). The direction of reducing audit risk in the financial statesment auditing. European journal of economics and management sciences, (1), 45-50.
15. SHUKURULLAEVICH, K. N. METHODOLOGICAL ASPECTS OF ASSESSMENT OF CONTINUITY OF ACTIVITIES OF BUSINESS ENTITIES IN AUDITORIAL INSPECTIONS.
16. Shukurullaevich, K. N. Qualitative Characteristics of Financial Reporting Information. JournalNX, 464-468.
17. Хажимуратов, Н. Ш. (2017). Необходимость оценки системы внутреннего контроля в аудите финансовой отчетности. Экономика и предпринимательство, (12-4), 987-989.
Published
2023-04-09
How to Cite
Kahharova Ezoza Kahramon qizi. (2023). IMPROVEMENT OF ANALYTICAL OPERATIONS USED IN THE AUDIT OF PRODUCTION PROCESSES IN ENTITY. International Journal on Economics, Finance and Sustainable Development, 5(4), 49-52. https://doi.org/10.31149/ijefsd.v5i4.4277
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