Tovar-moddiy zaxiralar hisobi va auditini takomillashtirish

Аннотация

This article examines the theoretical and practical aspects of inventory accounting and auditing. TMZ is one of the important resources in the production process of the enterprise, and their correct accounting and effective audit directly affects the financial stability of the enterprise. The article analyzes the main methods, assessment criteria and international standards used in the process of TMZ calculation. Also, the tasks of TMZ audit, ways to reduce risks and possibilities of using modern technologies are also considered. A conclusion is made about the effectiveness of using information technologies and internal control mechanisms to improve TMZ accounting and auditing. The results of the article are concluded with recommendations aimed at improving the process of accounting and auditing TMZs in enterprises, as well as stabilizing the overall financial results. Key words: inventory, TMZ account, TMZ audit, evaluation methods, international financial reporting standards (IFRS), risk-based audit, internal control system, information technology, financial stability, audit improvement.