SCIENTIFIC BASIS OF IMPROVING THE AUDIT OF FINANCIAL RESULTS IN BUSINESS ENTITIES

Authors

  • Gulrukh Jurakulovna Jumayeva Karshi Engineering-Economics Institute “Department of Accounting and Auditing” candidate of economic sciences, Associate Professor.
  • Malika Otabek qizi Sultonova Karshi Engineering-Economics Institute “Department of Accounting and Auditing” master’s degree, 2nd stage of Auditing

Keywords:

Subject, audit, financial result, quantitative analysis, factor analysis, profit, income, cost, opportunity.

Abstract

This article describes the necessity, importance and theoretical aspects of the scientific basis of improving the audit of financial results in economic entities.

References

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Law of the Republic of Uzbekistan "On Auditing Activities". T.: February 25, 2021, O‘RQ-677, National Database of Legal Documents, 02/26/2021, No. 03/21/677/0155.

Professional Code of Ethics of Auditors of Uzbekistan. OBAMA 26.08.2005 and OAP. 26.06.2005

Resolution of the President of the Republic of Uzbekistan dated February 24, 2020 No. PQ-4611 "On additional measures for the transition to international standards of financial reporting". February 24, 2020, Decision No. PQ-4611.

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Jumayeva, G. J. R., & qizi Sultonova, M.O. (2022, December). FERMER XO‘JALIKLARINING MOLIYAVIY NATIJALARGA TA’SIR QILUVCHI OMILLARNI HISOBLASH YO‘LLARI. In INTERNATIONAL CONFERENCES (Vol. 1, No. 18, pp. 127-130).

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Published

2023-05-24

How to Cite

Jumayeva, G. J., & Sultonova , M. O. qizi. (2023). SCIENTIFIC BASIS OF IMPROVING THE AUDIT OF FINANCIAL RESULTS IN BUSINESS ENTITIES. Educational Research in Universal Sciences, 2(3 SPECIAL), 770–773. Retrieved from http://erus.uz/index.php/er/article/view/2459