FEATURES OF APPLYING ANALYTICAL PROCEDURES IN AUDITING

Dagarov B.M.

Independent researcher of Tashkent Institute of Finance

Tashkent, Uzbekistan

Abstract. This article discusses the current state of the application of analytical procedures and the problems of their application in audit practice in the Republic of Uzbekistan, as well as scientific and practical recommendations for improving the application of analytical procedures as a result of research. Also, the article contains recommendations for improving the sequence of performing analytical actions when checking and the procedure for performing analytical actions when checking fixed assets, as well as scientific and practical conclusions on the use of analytical actions when checking.

Keywords: audit procedures, analytical procedures, financial reporting, financial analysis, financial stability, mathematical modeling

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