Яшил иқтисодиёт ва тараққиёт Volume 3 (2025)
CONCEPTUAL FRAMEWORK FOR INVENTORY AUDIT AND CONTROL
Alimkhanova, Nigora
Abstract
This article outlines the theoretical foundations of inventory auditing, including its objectives, principles, andorganizational-evaluation mechanisms. The study analyzes the methodology of the audit process related to verifying theexistence, safeguarding, and valuation of inventory assets. The article also reveals the interrelation between moderninventory management practices and auditing standards, and provides recommendations for improving the effectivenessof inventory audit procedures.
inventory audit, inventory verification, asset control, internal control, audit principles, inventory valuation, audit methods.
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