IMPROVING THE METHODOLOGY FOR AUDITING ASSET IMPAIRMENT

Authors

  • Sayfullayev Mekhroj Sayfullayevich Tashkent State University of Economics doctoral student

Keywords:

control test question, audit evidence, value in use

Abstract

This article provides suggestions and recommendations for improving the methodology for auditing asset impairment in our country's accounting and auditing system, based on international practice.

References

BHXS No. 36 (International Accounting

Standard No. 3 6 of assets devaluation

(translation). www.mf.uz – Ministry of Finance

of the Republic of Uzbekistan

International Standards on Auditing No. 500 on

"Audit Evidence"

Arens A., Lobbeck Dj. Audit. Per. English pod

ed. Ya. V. Sokolova. - M.: Finance and statistics,

-560 p.

Dusmuratov RD Fundamentals of Audit. –T.:

Publishing House “National Encyclopedia of the

Republic of Uzbekistan”, 2003. -612 p.;

RO Kholbekov "Accounting Theory" Cholpon

Publishing House 2011

KBurazov, MEPolatov "Accounting" Innovative

Development Publishing House 2020

www.lex.uz

Downloads

Published

2025-06-19

Issue

Vol. 47 (2025): WEFB

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

IMPROVING THE METHODOLOGY FOR AUDITING ASSET IMPAIRMENT. (2025). World Economics and Finance Bulletin, 47, 86-91. https://scholarexpress.net/index.php/wefb/article/view/5280