THE IMPORTANCE OF THE AUDIT OF LEASING OPERATIONS ON FARMS OF THE REPUBLIC OF UZBEKISTAN
DOI:
https://doi.org/10.5281/zenodo.18013186Abstract
The article presents comprehensive theoretical and practical insights into the procedures for auditing leasing
operations in farms of the Republic of Uzbekistan. Particular attention is paid to key audit aspects, including the purpose
and objectives of the audit, as well as the sources of information used in the audit process. The study describes audit
procedures related to the recognition, registration, and documentation of leasing transactions based on the chart of
accounts and outlines the systematic approach to documenting audit results. As a result of the research, practical
proposals and scientifically grounded recommendations aimed at improving the effectiveness and quality of auditing
leasing operations have been developed
Keywords
audit, leasing operations, leasing object, accounting, chart of accounts, audit procedures, fixed assets, costs.References
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