AUDIT OF LONG-TERM ASSETS ACCOUNT
Yusupov Gulboy
gulboy-yusupov@tuesTermiz iqtisodiyot va servis universiteti, Buxgalteriya hisobi va statistika kafedrasi o’qituvchisi.uz
Keywords: Long-term assets, audit, accounting
Abstract
 This article analyzes the issues of auditing long-term asset accounting. Maintaining long-term asset accounting and their correct classification are of great importance in the audit process. The article covers the main methods of auditing long-term asset accounting, problems and their solutions. It also presents approaches and practical recommendations in accordance with international auditing standards.
References
1.International Standards on Auditing (ISA) - 500, 540
2.O‘zbekiston Respublikasi Moliya vazirligi normativ hujjatlari
3.Simnett, R., Carson, E., & Vanstraelen, A. (2016). International Audit Practices
4.Porter, B., Simon, J., & Hatherly, D. (2014). Principles of External Auditing
5.O‘zbekiston Respublikasi Markaziy bankining moliyaviy hisobotlari