Khatamov Kobil Khairievich
PhD, Associate Professor, INTERNATIONAL SCHOOL OF FINANCE TECHNOLOGY AND SCIENCE” INSTITUTE, Tashkent, Uzbekistan
Email: kobil.xatamov@inbox.ru
ORCID: 0009-0009-3892-3277
Abstract: In this article, the fixed assets of business entities and their audit, the audit of the receipt of fixed assets, the disposal of fixed assets, the main directions of the audit of fixed assets, the circuit of the audit of fixed assets, the audit of the correctness of depreciation. This article includes the audit of fixed assets, its organization in Uzbekistan in accordance with international standards, as well as their maintenance and solution, organization, acceptance and disposal of fixed assets and obsolescence, taking into account operations in this area. Modernization of enterprises and organizations, technical and technological re-equipment is undoubtedly a direction associated with the movement of economic resources, from this point of view, we consider it appropriate to dwell on theoretical issues related to economic resources and their movement. in our country in modern conditions. Under the conditions of economic modernization, the role of auxiliary structures in the implementation of the financial and economic activities of economic entities appears. Fixed assets have a place in the production process of an economic entity, because they are important for all enterprises. It forms the basis of production equipment, on which it relies and is a criterion for assessing the production capacity of an enterprise. For the efficient and rational use of agricultural products, first of all, you should pay attention to their correct grouping in the field. Audit of fixed assets in each business entity, including: audit of receipt of fixed assets, audit of disposal (write-off) of fixed assets, audit of revaluation of fixed assets, audit of depreciation of fixed assets, verification of the sale of fixed assets and gratuitous transfer or receipt of fixed assets, repair of fixed assets , checking the correctness of accounting for profits and losses from the sale of fixed assets. At enterprises, fixed assets are important, therefore, if they are checked in a timely manner, there will be no problems and shortcomings in the accounting policy.
Key words: Audit, fixed assets, depreciation, valuation, depreciation, input, write-off, Joint Stosk Companies, International Standard on Auditing, auditors, audit basic tool, audit the movement of fixed assets, audit procedures, audit verification plan, Chief аuditor, Assistant auditor, classification.