Innovation science and technologiy Ҷилди 1 № 12 (2025)
THE IMPORTANCE OF THE AUDIT OF LEASING OPERATIONS ON FARMS OF THE REPUBLIC OF UZBEKISTAN
Tursunov, Ulugbek
Аннотатсия
The article presents comprehensive theoretical and practical insights into the procedures for auditing leasingoperations in farms of the Republic of Uzbekistan. Particular attention is paid to key audit aspects, including the purposeand objectives of the audit, as well as the sources of information used in the audit process. The study describes auditprocedures related to the recognition, registration, and documentation of leasing transactions based on the chart ofaccounts and outlines the systematic approach to documenting audit results. As a result of the research, practicalproposals and scientifically grounded recommendations aimed at improving the effectiveness and quality of auditingleasing operations have been developed
audit, leasing operations, leasing object, accounting, chart of accounts, audit procedures, fixed assets, costs.
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