PERSPECTIVES FOR APPLYING INTERNATIONAL EXPERIENCE OF AUDIT OF FINANCIAL INVESTMENTS
DOI:
https://doi.org/10.55439/EIT/vol11_iss5/a8Keywords:
investments, financial investments, audit programme, audit stages, audit activities, audit planningAbstract
This article is devoted to the consideration of the perspectives of developing the audit of financial investments in reliance upon foreign experience. In addition, the article analyzes the perspectives of the investment policy in our republic and development of accounting and audit of investments in reliance upon international experience. Moreover, the stages of conducting the audit in the formation of reliable audit opinions on the objects of financial investments have been developed. Furthermore, based on the proposals and recommendations, the transparency of the audit by including additional activities in the audit of financial investments has been ensured.
References
Decree of the President of the Republic of Uzbekistan №PD-60 “On the Development Strategy of New Uzbekistan for 2022-2026”. https://president.uz/uz/lists
Law of the Republic of Uzbekistan “On the audit activities”, article 32, LRU-677, dated February 25, 2021. www.lex.uz
Farrokh Barzideh, Soroush Lotfi, Mehdi Mousapour, Mojtaba Aghaei.Accounting for investment: challenges & criticisms. www.sciencejournal.in.Volume-3 (Special Issue 3) 2014.
ZHIYUN OUYANG, HUA ZHENG, YI XIAO. Improvements in ecosystem services from investments in natural capital. www.sciencejournal.in.Volume-352 (Special Issue 6292) 2016.
Levina M.V. Organization and methods of economic analysis of financial investments. Abstract on dissertation claiming for scientific degree of PhD in Economics according to Supreme Attestation Commission of the Russian Federation 08.00.12. – Voronej, 2011.
Jitlukhina O.G. Features of the concept of financial investments in the aspect of accounting and financial investments in the aspect of accounting and financial reporting. Journal “Accounting” № 6, June 2010.
Pasechnik A.V. Organization and development of accounting for financial investments in organizations. Abstract of the dissertation claiming for the scientific the degree of PhD in Economics. – Rostov-on-the Don, 2010.
Sh.I. Ilkhamov. Development of financial reporting audit methodology in accordance with international standards. Scientific electronic journal “Economy and innovative technologies”. № 6, November-December, 2015. http://iqtisodiyot.tsue.uz/
Khamdamov B.K. International Standards of Auditing. Textbook. –T.: IQTISOD-MOLIYA, 2020. – 245 p.
Ergasheva Sh.T. International financial reporting standards. Textbook. – Т.: IQTISODIYOT, 2021. – 308 р.
Yorkin Suyunov. Topical issues of financial accounting of investment. International Scientific Journal. Theoritical& Applied Science. p-ISSN:2308-4944(print) Year:2019 Issue:09 Volume: 77 Published:30.09.2019) // https://T-Science.org
