THEORETICAL FOUNDATIONS OF INVENTORY AUDIT
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AKTUAR MOLIYA VA BUXGALTERIYA HISOBI ILMIY JURNALI
Abstract
The article examines the theoretical foundations of inventory audit, focusing on its essence, objectives, and methodological approaches. It highlights the role of inventory auditing in ensuring the accuracy and reliability of financial reporting, effective internal control, and resource management. Special attention is paid to modern audit methods and international standards that contribute to improving the transparency and efficiency of accounting systems
Description
The article examines the theoretical foundations of inventory audit, focusing on its essence, objectives, and methodological approaches. It highlights the role of inventory auditing in ensuring the accuracy and reliability of financial reporting, effective internal control, and resource management. Special attention is paid to modern audit methods and international standards that contribute to improving the transparency and efficiency of accounting systems