Актуар молия ва бухгалтерия ҳисоби Volume 5 Issue 09 (2025) · pp. 187-191
THEORETICAL FOUNDATIONS OF INVENTORY AUDIT
N.A.Alimkhanova
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.
inventory audit, accounting principles, audit methodology, internal control, financial reporting, inventory management, audit procedures, risk assessment, cost accounting, audit standards
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