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THE ROLE AND IMPORTANCE OF AUDIT IN THE ECONOMY

Abstract

Organizations with different forms of ownership in modern society have the opportunity to form their own production, sell any type of product independently, choose accounting and tax accounting methods, use a salary system suitable for this enterprise, and many other opportunities. It should not be forgotten that all these enterprises are controlled by the state, and in this situation both financial and economic control and mandatory audit play an important role. This article provides information on the role and importance of audit in the economy.

Keywords

Digital economy, management activity, efficiency, audit, audit service quality.

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References

  1. Decision of the President of the Republic of Uzbekistan dated 19.09.2018 "On measures to further develop audit activities in the Republic of Uzbekistan".
  2. Dosmuratov R.D. Fundamentals of auditing.-T.: National encyclopedia of Uzbekistan. 2003.-612 p.4
  3. Mamatov Z.T. and others. Audit: Study guide.-T.: Tashkent Islamic University. 2002.-280 p.
  4. Karimov M. Main directions of audit and auditing activities. - M.: FIPK, 2020.
  5. Rizakulov A.A., Narziev R. Audit, - T.: 1999.
  6. Sanaev N.S., Narziev R. Audit. Teacher, 2001.

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