Features of conducting audits of small and medium-sized enterprises and factors affecting audit risk: features of conducting audits of small and medium-sized enterprises and factors affecting audit risk

Муйдинов, Э.Д.

Темир йўл транспорти: долзарб масалалар ва инновациялар · 2025-yil

Annotatsiya

The article examines the peculiarities of auditing small and medium-sized businesses (SMEs) in Uzbekistan and international practice. Special attention is given to the role of auditing as a management tool for small enterprises, as well as the specifics of audit checks in accordance with international standards. The article provides an overview of the regulatory documents governing auditing in Uzbekistan, including the Law "On Auditing Activity" and the Presidential Decree of the Republic of Uzbekistan №PQ-3946. It discusses the application of International Standards on Auditing (ISA), particularly in the context of small enterprises, and outlines the stages of audit preparation and conduct, as well as possible risks when auditing small business entities.

Maqola ma’lumotlari
MualliflarМуйдинов, Э.Д.
JurnalТемир йўл транспорти: долзарб масалалар ва инновациялар
NashriyotТошкент давлат транспорт университети
ISSN2181-953X
Nashr sanasi2025-02-17
Jild3
Betlar60-65
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

малый и средний бизнес, критерии классификации, субъект предпринимательства, упрощенный бухгалтерский учет, план счетов, учетная политика, аудиторский риск., small and medium-sized business, classification criteria, business entity, simplified accounting, chart of accounts, accounting policy, audit risk.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAМуйдинов, Э.Д. (2025). FEATURES OF CONDUCTING AUDITS OF SMALL AND MEDIUM-SIZED ENTERPRISES AND FACTORS AFFECTING AUDIT RISK: FEATURES OF CONDUCTING AUDITS OF SMALL AND MEDIUM-SIZED ENTERPRISES AND FACTORS AFFECTING AUDIT RISK. Темир йўл транспорти: долзарб масалалар ва инновациялар, 3, 60-65. https://transportjournals.com/index.php/InnoTrans/article/view/122
GOST (OAK)Муйдинов, Э.Д. FEATURES OF CONDUCTING AUDITS OF SMALL AND MEDIUM-SIZED ENTERPRISES AND FACTORS AFFECTING AUDIT RISK: FEATURES OF CONDUCTING AUDITS OF SMALL AND MEDIUM-SIZED ENTERPRISES AND FACTORS AFFECTING AUDIT RISK // Темир йўл транспорти: долзарб масалалар ва инновациялар. – 2025. – T. 3. – P. 60-65.
MLAМуйдинов, Э.Д. “FEATURES OF CONDUCTING AUDITS OF SMALL AND MEDIUM-SIZED ENTERPRISES AND FACTORS AFFECTING AUDIT RISK: FEATURES OF CONDUCTING AUDITS OF SMALL AND MEDIUM-SIZED ENTERPRISES AND FACTORS AFFECTING AUDIT RISK.” Темир йўл транспорти: долзарб масалалар ва инновациялар, 3, 60-65, 2025. https://transportjournals.com/index.php/InnoTrans/article/view/122
ChicagoМуйдинов, Э.Д. “FEATURES OF CONDUCTING AUDITS OF SMALL AND MEDIUM-SIZED ENTERPRISES AND FACTORS AFFECTING AUDIT RISK: FEATURES OF CONDUCTING AUDITS OF SMALL AND MEDIUM-SIZED ENTERPRISES AND FACTORS AFFECTING AUDIT RISK.” Темир йўл транспорти: долзарб масалалар ва инновациялар, 3, 60-65 (2025). https://transportjournals.com/index.php/InnoTrans/article/view/122
HarvardМуйдинов, Э.Д (2025) ‘FEATURES OF CONDUCTING AUDITS OF SMALL AND MEDIUM-SIZED ENTERPRISES AND FACTORS AFFECTING AUDIT RISK: FEATURES OF CONDUCTING AUDITS OF SMALL AND MEDIUM-SIZED ENTERPRISES AND FACTORS AFFECTING AUDIT RISK’, Темир йўл транспорти: долзарб масалалар ва инновациялар, 3, 60-65. https://transportjournals.com/index.php/InnoTrans/article/view/122
BibTeX
@article{article2025,
  title = {FEATURES OF CONDUCTING AUDITS OF SMALL AND MEDIUM-SIZED ENTERPRISES AND FACTORS AFFECTING AUDIT RISK: FEATURES OF CONDUCTING AUDITS OF SMALL AND MEDIUM-SIZED ENTERPRISES AND FACTORS AFFECTING AUDIT RISK},
  author = {Муйдинов, Э.Д.},
  journal = {Темир йўл транспорти: долзарб масалалар ва инновациялар},
  year = {2025},
  volume = {3},
  pages = {60-65},
  url = {https://transportjournals.com/index.php/InnoTrans/article/view/122}
}

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