АНАЛИЗ СОСТАВА И ДИНАМИКИ ОБОРОТНЫХ АКТИВОВ ПРЕДПРИЯТИЯ

Аннотация

The article deals with the development of science-based proposals and recommendations to identify problems in the organization of auditing organizations in the country in the context of modernization of the economy and to identify promising areas for its development. The article states that tax audit of companies is a necessary and important tool for the economy development, the results of external quality control of audit work in audit companies shows that timeliness and necessity of making these decisions depend on the quality of audits. Keywords: audit, quality audit, quality control, tax audit, financial statement, tax transactions. НАПРАВЛЕНИЯ СОВЕРШЕНСТВОВАНИЯ НАЛОГОВОГО АУДИТА Аннотация. В статье речь идет о разработке научно обоснованных предложений и рекомендаций по выявлению проблем в организации аудиторских организаций в стране в условиях модернизации экономики и выявлению перспективных направлений ее развития. В статье указано, что налоговый аудит компаний является необходимым и важным инструментом развития экономики, результаты внешнего контроля качества аудиторской работы в аудиторских организациях показывают, что от качества проводимых проверок зависит своевременность и необходимость принятия этих решений. Ключевые слова: аудит, проверка качества, контроль качества, налоговая проверка, финансовая отчетность, налоговые операции. In connection with the transition of our republic to the conditions of the market economy, there is a need to establish new economic relations. For this reason, auditing activities require organization at the level of international standards. In order to achieve this goal, it would be appropriate to distinguish terms such as audit, audit activity and tax audit in the national and international audit system. The concept of "audit" is a Latin word, "auditing" means "he is listening", "the listener". Currently, the existence of such terms as "Audit", "Audit activity" and "Tax audit" causes some confusion. "Audit" refers primarily to the audit of financial statements. "Auditing activities" includes audit services together with the audit of financial statements. "Tax audit" is an independent verification of the correct calculation of taxes, mandatory payments and payments to extra- budgetary funds by business entities, timely and full payment to the budget, compliance with the law, and provision of tax services. Russian economists M.A. Oleynik, Yu.N.Shol (2021) "Tax audit is the execution of an audit task, during its execution, the accounting and tax reports of organizations are checked, and based on the results of the check, using the actions of the audit organization, on the reliability and 4 6 International scientific journal ISSN: 2181-3906 «MODERN SCIENCE АND RESEARCH» 2024 VOLUME 3 / ISSUE 6 / UIF:8.2 / MODERNSCIENCE.UZ compliance of the norms established by law "Oleynik M.A. Shol Yu.N (2021) . Tax audit and risk management.] Article 3 of the Law of the Republic of Uzbekistan "On Auditing Activities" (2021) defines the auditing activity as "a commercial organization that performs audit activities for conducting audits and providing similar services." Auditing activities in Uzbekistan are carried out by auditing organizations with the right of independent legal entity. According to the law, an audit organization is a legal entity that has a license to perform audit activities. According to the decision of the Cabinet of Ministers of the Republic of Uzbekistan (2021) "Tax audit - the compliance and truthfulness of the taxpayer's (tax agent's) financial and tax reports for a certain period with the tax legislation in all respects, the correct formulation of tax obligations in accounting and accounting for taxation purposes and is to verify the correctness of the correct calculation and payment of taxes through the study conducted by the tax authority. The purpose of the tax audit is to determine the correct calculation of the taxes paid by the enterprise and the correct use of benefits. It consists of determining the compliance of the tax report of economic entities with regulatory documents, preparing a report on the reliability of the conclusion, and solving specific issues related to other taxes determined by the current legislation, the regulatory system of auditing activities, mutual contractual obligations between the auditor and the client. The main tasks of the tax audit are the calculation and payment of indirect taxes, the determination of the basis for the use of tax benefits, the verification of the correct preparation of tax reports, the correct organization of the tax account and the correct organization of the processes of reflecting tax transactions in it. Tax audit is being developed as a separate form of financial reporting audit. The audit of taxes as part of the audit of mandatory financial statements by audit organizations is currently being highlighted. For this, it is necessary to check the tax account and report from the auditors at the initiative