Organizational and Methodological Issues of Organizing Audit of Fixed Assets in Accordance with International Standards
Keywords:
Audit, Fixed Assets, International Standards, Organizational Issues, Methodological Issues difficulty, bankruptcy
Abstract
This article aims to explore the organizational and methodological challenges involved in conducting audits of fixed assets in compliance with international standards. The audit of fixed assets plays a crucial role in providing assurance on the accuracy and reliability of financial statements. However, ensuring compliance with international standards requires careful planning and adherence to established methodologies. This article presents a comprehensive overview of the key organizational and methodological considerations, including tables and frameworks, for effectively conducting audits of fixed assets.
References
1. International Standards on Auditing (ISAs)
2. International Financial Reporting Standards (IFRS)
3. Guidelines issued by professional accounting bodies
4. Relevant academic research and scholarly articles
5. Government regulations and laws
6. Audit firm methodologies and internal guidance
7. Qudratovich, E. A. . (2022). The Impact of Cash Flows on the State and Results of the Financial Activity of the Enterprise. European Journal of Life Safety and Stability (2660-9630), 18, 65-71.
8. Eshonqulov Akmal Qudratovich. (2022). CONCEPT, ECONOMIC ESSENCE AND EVOLUTION OF APPROACHES TO THE DEFINITION OF CASH FLOWS OF AN ENTERPRISE. Galaxy International Interdisciplinary Research Journal, 10(4), 709–715.
9. Eshonqulov Akmal Qudratovich. (2022). CASH FLOW STATEMENT AS ONE OF THE BASIC FORMS OF FINANCIAL ACCOUNTING STATEMENTS. European Scholar Journal, 3(2), 23-25.
10. Qudratovich, E. A. . (2022). Information Capabilities and Methods of Compiling a Cash Flow Statement. American Journal of Economics and Business Management, 5(2), 53–56.
11. Qudratovich, E.A. (2022). INTERNATIONAL AND NATIONAL FINANCIAL REPORTING STANDARDS ON CASH FLOWS. Web of Scientist: International Scientific Research Journal, [online] 3(4), pp.1081–1085.
12. Qudratovich, E.A. 2022. Cash Flows of the Enterprise: The Essence and Methods of Their Evaluation. International Journal on Integrated Education. 5, 3 (Mar. 2022), 96-100.
13. Qudratovich, E. A. (2022). Basis of Efficient Cash Flow Management of the Enterprise. International Journal on Economics, Finance and Sustainable Development, 4(12), 5-11.
14. Qudratovich, E. A. . (2023). Cash Flow Statement is one of the Important Sources of Information on the Cash Flows of an Enterprise. Journal of Ethics and Diversity in International Communication, 3(2), 40–47.
15. Qudratovich, E. A. (2023). Market Conditions as One of the Factors Influencing the Formation of an Enterprise’s Cash Flows. International Journal on Orange Technologies, 5(3), 32-37.
16. Qudratovich, E. A. (2023). The Role of the Statement of Cash Flow in the Financial and Economic Life of a Business Entity. Spanish Journal of Innovation and Integrity, 16, 98-106.
17. Qudratovich, E. A. . (2023). Issues and Solutions in Applying International Standards for Accounting Cash and Cash Equivalents in Uzbekistan. Middle European Scientific Bulletin, 35, 35-40.
18. Eshonqulov, A. Q. (2023). Assessing the Impact of International Cash Accounting Standards on Financial Statements of Enterprises. European Journal of Contemporary Business Law & Technology: Cyber Law, Blockchain, and Legal Innovations, 1(2), 54–62.
2. International Financial Reporting Standards (IFRS)
3. Guidelines issued by professional accounting bodies
4. Relevant academic research and scholarly articles
5. Government regulations and laws
6. Audit firm methodologies and internal guidance
7. Qudratovich, E. A. . (2022). The Impact of Cash Flows on the State and Results of the Financial Activity of the Enterprise. European Journal of Life Safety and Stability (2660-9630), 18, 65-71.
8. Eshonqulov Akmal Qudratovich. (2022). CONCEPT, ECONOMIC ESSENCE AND EVOLUTION OF APPROACHES TO THE DEFINITION OF CASH FLOWS OF AN ENTERPRISE. Galaxy International Interdisciplinary Research Journal, 10(4), 709–715.
9. Eshonqulov Akmal Qudratovich. (2022). CASH FLOW STATEMENT AS ONE OF THE BASIC FORMS OF FINANCIAL ACCOUNTING STATEMENTS. European Scholar Journal, 3(2), 23-25.
10. Qudratovich, E. A. . (2022). Information Capabilities and Methods of Compiling a Cash Flow Statement. American Journal of Economics and Business Management, 5(2), 53–56.
11. Qudratovich, E.A. (2022). INTERNATIONAL AND NATIONAL FINANCIAL REPORTING STANDARDS ON CASH FLOWS. Web of Scientist: International Scientific Research Journal, [online] 3(4), pp.1081–1085.
12. Qudratovich, E.A. 2022. Cash Flows of the Enterprise: The Essence and Methods of Their Evaluation. International Journal on Integrated Education. 5, 3 (Mar. 2022), 96-100.
13. Qudratovich, E. A. (2022). Basis of Efficient Cash Flow Management of the Enterprise. International Journal on Economics, Finance and Sustainable Development, 4(12), 5-11.
14. Qudratovich, E. A. . (2023). Cash Flow Statement is one of the Important Sources of Information on the Cash Flows of an Enterprise. Journal of Ethics and Diversity in International Communication, 3(2), 40–47.
15. Qudratovich, E. A. (2023). Market Conditions as One of the Factors Influencing the Formation of an Enterprise’s Cash Flows. International Journal on Orange Technologies, 5(3), 32-37.
16. Qudratovich, E. A. (2023). The Role of the Statement of Cash Flow in the Financial and Economic Life of a Business Entity. Spanish Journal of Innovation and Integrity, 16, 98-106.
17. Qudratovich, E. A. . (2023). Issues and Solutions in Applying International Standards for Accounting Cash and Cash Equivalents in Uzbekistan. Middle European Scientific Bulletin, 35, 35-40.
18. Eshonqulov, A. Q. (2023). Assessing the Impact of International Cash Accounting Standards on Financial Statements of Enterprises. European Journal of Contemporary Business Law & Technology: Cyber Law, Blockchain, and Legal Innovations, 1(2), 54–62.
Published
2023-05-23
How to Cite
Khusanovich, T. T., & Shaniyazov, S. S. (2023). Organizational and Methodological Issues of Organizing Audit of Fixed Assets in Accordance with International Standards. International Journal on Economics, Finance and Sustainable Development, 5(5), 55-66. https://doi.org/10.31149/ijefsd.v5i5.4409
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