Methodological aspects of assessment of continuity activities of business entities during internal audits

N. Sh. Khazhimuratov

Илм-фан ва инновацион ривожланиш · 2020-yil

Annotatsiya

This article discusses the methodological issues of assessing the continuity of business entities in the process of audits. As a result of the research, the stages of business continuity, the impact on the reliability of financial statements, the composition of analytical procedures used to assess business continuity, the analysis of financial results of the audit organization and the impact on the types of audit conclusion are scientifically substantiated. During the research, the analytical methods for assessing the continuity of business entities have been developed. In particular, the necessity to form an audit opinion through the analysis of the financial condition and performance indicators of the business entity was highlighted. The study provides a scientific basis for the continuity of the type of audit report using international standards. The article describes how the auditor predicts the future activities of the business entity using the principle of continuity. The results of the study are used by audit organizations to conduct audits in accordance with international standards.

Maqola ma’lumotlari
MualliflarN. Sh. Khazhimuratov
JurnalИлм-фан ва инновацион ривожланиш
NashriyotИнновацион ривожланиш вазирлиги
ISSN2181-9637, 2181-4317
Nashr sanasi2020-11-06
Jild3
Son5
Betlar19-26
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.36522/2181-9637-2020-5-2
Indeksga qo‘shilgan2026-09-02

DOI: 10.36522/2181-9637-2020-5-2 · Maqolaning asl sahifasi · PDF

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAN. Sh. Khazhimuratov (2020). METHODOLOGICAL ASPECTS OF ASSESSMENT OF CONTINUITY ACTIVITIES OF BUSINESS ENTITIES DURING INTERNAL AUDITS. Илм-фан ва инновацион ривожланиш, 3(5), 19-26. https://doi.org/10.36522/2181-9637-2020-5-2
GOST (OAK)N. Sh. Khazhimuratov METHODOLOGICAL ASPECTS OF ASSESSMENT OF CONTINUITY ACTIVITIES OF BUSINESS ENTITIES DURING INTERNAL AUDITS // Илм-фан ва инновацион ривожланиш. – 2020. – T. 3, № 5. – P. 19-26. – DOI: 10.36522/2181-9637-2020-5-2.
MLAN. Sh. Khazhimuratov. “METHODOLOGICAL ASPECTS OF ASSESSMENT OF CONTINUITY ACTIVITIES OF BUSINESS ENTITIES DURING INTERNAL AUDITS.” Илм-фан ва инновацион ривожланиш, 3(5), 19-26, 2020. https://doi.org/10.36522/2181-9637-2020-5-2
ChicagoN. Sh. Khazhimuratov. “METHODOLOGICAL ASPECTS OF ASSESSMENT OF CONTINUITY ACTIVITIES OF BUSINESS ENTITIES DURING INTERNAL AUDITS.” Илм-фан ва инновацион ривожланиш, 3(5), 19-26 (2020). https://doi.org/10.36522/2181-9637-2020-5-2
HarvardN. Sh. Khazhimuratov (2020) ‘METHODOLOGICAL ASPECTS OF ASSESSMENT OF CONTINUITY ACTIVITIES OF BUSINESS ENTITIES DURING INTERNAL AUDITS’, Илм-фан ва инновацион ривожланиш, 3(5), 19-26. https://doi.org/10.36522/2181-9637-2020-5-2
BibTeX
@article{nshkhazhimuratov2020,
  title = {METHODOLOGICAL ASPECTS OF ASSESSMENT OF CONTINUITY ACTIVITIES OF BUSINESS ENTITIES DURING INTERNAL AUDITS},
  author = {N. Sh. Khazhimuratov},
  journal = {Илм-фан ва инновацион ривожланиш},
  year = {2020},
  volume = {3},
  number = {5},
  pages = {19-26},
  doi = {10.36522/2181-9637-2020-5-2},
  url = {https://doi.org/10.36522/2181-9637-2020-5-2}
}

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