Mexriddin Khojiyev
PhD, Associate Professor of the department “Audit” Tashkent Institute of Finance, Tashkent,
Uzbekistan. email: dj.msx@mail.ru,
ORCID: 0000-0002-0968-5726
Abstract. This article discusses solutions to the problems of organizing an audit and inventory of assets by source, as well as checking accounting for the intended use of assets in non-state non-profit organizations (NSNPOs). It also analyzes the dynamics of changes in the number of NSNPOs in Uzbekistan, the main purpose of the audit of assets in non-governmental organizations, the scheme of sectors in which NGOs are established in Uzbekistan, and develops appropriate proposals and recommendations for improving the audit of assets of NSNPOs. It also describes the procedure for registration of assets in the audit of comparative accounts and the use of other technical means as a control over the correctness of the inventory. This, in turn, will be the basis for improving the audit of NSNPOs assets by providing the founders with an audit opinion on the final results of the audit for an objective, fair assessment of the disciplined activities of the executive director and chief accountant and officials of the relevant department. At the same time, the audit of non[1]governmental organizations (NGOs) should use analytical methods, inventory of property, the conditions of the inventory and the use of special methods of control over existing NGOs (NGOs). The dynamic change in the number of non-governmental organizations (NGOs) is shown on a graph basis and extensive analysis has been conducted. The analysis of non[1]governmental non-profit organizations (NGOs) by local and foreign scholars has also been studied, and individual authorial views and scientific approaches based on their definitions have been widely disclosed. In this regard, in order to increase the effectiveness of public control over socio[1]economic reforms in the country and the active participation of citizens in democratic change, ensure the financial independence of NGOs, their ownership, ie the accounting of their assets and their use, availability, storage and write-off. Focusing on the problems is one of the most pressing issues. Калит сўзлар: Нодавлат нотижорат ташкилот, тижорат ташкилот, актив, мол-мулк, аудиторлик текшируви, аудитни режалаштириш, асосий восита, ТМЗ, пул маблағлари мақсадли тушум, грандлар, беғараз ёрдам маблағлари, молиявий ҳисобот.
Keywords. public organization, commercial organization, asset, property, audit, audit planning, fixed assets, inventories, targeted cash receipts, grants, non-discriminatory assistance funds, financial reporting.