FEATURES OF ACCOUNTING POLICY AUDIT PLANNING

Authors

  • Avlokulov Anvar Ziyadullayevich Doctor of Economics, Tashkent State University of Economics
  • Zufarova Zilola Rakhim kizi Doctor of Philosophy in Economics (PhD), Tashkent State University of Economics

Keywords:

accounting policy, audit, international standards of audit, audit general plan, audit program, audit risk.

Abstract

This article describes the features of accounting policy audit planning. As a result of the research, proposals were developed to improve the planning process of the accounting policy audit.

References

1. Arianna Pinello, Lee Puschaver, Ara Volkan. The relationship between critcal accounting estimates and critical audit matters. // Accounting & Taxation Vol. 12, No. 1, 2020, pp. 23-33

2. Michael King, Hari Setiyawati, Ratna Mappanyuki. The effect of the implementation of government internal control towards auditor opinion using the application of government accounting standards as a moderation variable. //International Conference on Rural Development and Entrepreneurship 2019: Enhancing Small Business and Rural Development Toward Industrial Revolution 4.0 Vol. 5 No.1

3. Ivana Mamic Sacera, Sanja Sever Malis, Ivana Pavic. The Impact Of Accounting Estimates On Financial Position And Business Performance – Case Of Non-Current Intangible And Tangible Assets. //3rd GLOBAL CONFERENCE on BUSINESS, ECONOMICS, MANAGEMENT and TOURISM, 26-28 November 2015, Rome, Italy. https://www.sciencedirect.com.

4. Miguel Minutti Meza. The art of conversation: the expanded audit report. //Accounting and Business Research, 2021 Vol. 51, No. 5, 548–581, https://doi.org/10.1080/00014788.2021.1932264.

5. Annual report KPMG: Accounting policy or estimate? www.kpmg.com

Published

2024-10-03

How to Cite

Avlokulov Anvar Ziyadullayevich, & Zufarova Zilola Rakhim kizi. (2024). FEATURES OF ACCOUNTING POLICY AUDIT PLANNING. EUROPEAN JOURNAL OF BUSINESS STARTUPS AND OPEN SOCIETY, 4(10), 26–29. Retrieved from http://inovatus.es/index.php/ejbsos/article/view/4150

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