ҲУЗУРИДAГИ ИЛМИЙ ДAРAЖAЛAР БЕРУВЧИ DSc.27.06.2017.1.17.01 РAҚAМЛИ ИЛМИЙ КЕНГAШ

Аннотация

of dissertation is distributed on «____»___________2018. (Registry record № ______ dated «____»_________________ 2018). N.X.Haydarov Chairman of Scientific Council for awarding scientific degrees, Doctor of economics, Professor S.U.Mehmanov Scientific secretary of the scientific council for awarding scientific degrees, Doctor of economics, Professor A. Tuychiev Chairman of the Scientific seminar under the Scientific council for awarding scientific degrees, Doctor of economics, Professor 64 INTRODUCTION (abstract of DSc thesis) The aim of the research work is to develop proposals and recommendations for improving the methodology for assessing the internal control of business entities during audits. The object of the research is the activity of audit organizations and internal control of business entities. The scientific novelty of the research is as follows: the accounting of the subject of the internal control and the effectiveness of its implementation, the protection of the assets, the legitimate responsibility and responsibility of the accountant for the prevention of mistreatment and errors; an auditor's internal audit system, its financial reporting credibility and its compliance with the nature of the business entity's activities or the internal control system's reporting of significant inconsistencies in the scope and nature of the business entity's activities are provided in the analytical section of the audit report; the auditor's firm, the financial statements of the undertaking, is based on determining the valuation of the financial position of the undertaking, its validity, the validity of its auditor's risk, and the auditor's judgment; internal audit service is a theoretical and methodological approach based on the implementation of a system of control over the executive body of the enterprise by ensuring that the executive body of the enterprise ensures a complete and reliable presentation of the information in the accounting records and financial reporting, observance of established rules of conducting business transactions and monitoring developed; in the course of audits, scientific recommendations have been developed to analyze the effectiveness of the internal control system and the internal audit service, to check the reliability, control and effectiveness of financial reporting data. Implementation of research results. On the basis of developed proposals for the improvement of the methodology for assessing the system of internal control during auditing audits: accounting audit, ensuring the quality of the internal control system of the subject of the activities of the organization, responsible for the development and implementation of normative legal acts on the basis of theoretical and methodological proposals on the regulation of the Republic of Uzbekistan «Accounting Law» On April 13, 2016 (21) material used in the formation of the (February 6, 2018, the Legislative Chamber of Oliy Majlis of the Republic of Uzbekistan No. 04 / 3-06-10 reference). Results of the scientific use of the economic entities to establish an effective internal control system; the audit of internal control system, to ensure the reliability of its financial reporting and compliance with the nature of the activity of the economic entity or inconsistent with the information on the basis of the proposals reflected in the analytical part of the audit report of the Ministry of Finance (November 9, 2016, No. 85) approved by the order No. 70 «Financial Report on Auditor's Report and 65 Auditor's Report «(Ministry of Finance dated November 29, 2017 KA 17-02-35 / 639 dated reference). Results of scientific conduct audit quality and audit organizations to increase the responsibility for the audit report and the audit reports and audit regulation for the service; recommendations for determining the impact of the auditor on the significance of the auditor's financial statements on the auditor's risk were used in the development of the national auditor's report on auditors' report titled «Auditor's Report on Audited Financial Statements and Audit Statements», approved by the Order of the Ministry of Finance (November 9, 2016, No. 85) (Ministry of Finance dated November 29, 2017 KA 17-02-35 / 639) and applied to the practical activities of auditors (Uzbekistan National Institute of the Accountants and Auditors, No. 16, issued January 30, 2017). The use of scientific results has led to the provision of certain quality assurance engagements, reducing the risk of auditors, proving that audit has been conducted qualitatively and clearly defining the level of auditors' responsibilities. As a result, the risk of the auditor has dropped by 20% and the errors allowed by the auditors have risen by 20%. was used to formulate article 108 of the Law of the Republic of Uzbekistan «On joint-stock companies and protection of shareholders' rights» on the basis of the state regulation of functions of internal audit services. The use of scien