CC BY
4
Shirinov U.A., PhD.
SamISI Tokhirov B. graduate student SamIES
RECOGNITION ISSUES OF DETERMINED LIABILITIES,
CONTINGENT ASSETS AND CONTINGENT LIABILITIES
Abstract. In the article b audit of contingent liabilities, contingent assets and contingent liabilities organizational basics, transfer don't go sequence, conducting an audit plan and program work exit according to issues open given.
Key words: Assessable liabilities, contingent assets and contingent liabilities are audited sequence, audit plan, audit program.
Assessable liabilities, contingent assets and contingent liabilities conducting an audit is part of the general audit of the client's enterprise. Its purpose is to form an opinion on the reliability of the estimated liabilities, contingent assets and contingent liabilities of the accounting report, and to organize the accounting and taxation of the transactions related to the estimated liabilities, contingent assets and contingent liabilities in the enterprise, as well as to organize the taxation methodology in force in the Republic of Uzbekistan. is to determine compliance with regulatory documents and international standards of accounting and financial reporting.
Economic entities under their activity subjects and state institutions with relationship based on runs:
❖ suppliers of goods and contractors;
❖ buyers and customers;
❖ different d e graduates and kr e ditors;
❖ Accountable persons;
❖ banks;
❖ tax offices;
❖ inv e stores and others.
The subjects mentioned above _with relationships mutually account book to op e rations is based on In the enterprise account - book op e rations while d e graduation and editorship debts turn off based on surface k e ladi.
This op e radios the following character has: (1) mol omit e breeders and contractors with - enterprise purchase did commodity reserves, services and another values on the surface; (2) buyers and customers with - enterprise work out sold ready product and showed services on the surface; (3) Accountable persons with - service trip and that's it etc on the surface; (4) banks with -enterprise received kr e dit and they are according to calculated percentage payments on the surface; (5) tax offices with - state to the budget transfer must
has been tax payments on the surface; (6) inv e stores with - inv e stitions attraction to be done and they are according to calculated divid e nds on the surface account books and others _
In enterprises account - book op e rations the following of methods one based on done is increased:
- cash without money calculation method;
- cash money with account - book method;
- mutual calculations method (if system inside calculations there is if).
Account - books on the surface audit of t e kshiruvi head purpose -
enterprise op e ration year during economic subjects with done increased op e rations as a result the d e bitoration that occurred and editorship debts and they are according to mentioned above methods based on calculations to BHMS mainly own in time, right and complete in order financial in reports reflection that it has been achieved trust harvest from doing consists of This in progress auditor by audit from t e kshiruvi passing of the enterprise d e graduation and editorship debts legal basically to the body the fact that coverage of opportunity existence (real in value reflection achieved), enterprise owned by kr e dit funds kr e ditors with k e added goals, the law did n't do it without being spent, and so kr e dit amount and kr e dit according to calculated of interest own on time returnopportunity is studied and is evaluated.
By the auditor from the audit of accounting and book operations transfer in the process separately attention focus must has been matter - enterprise and " depends parties " in the middle done increased op e radiosis considered Because, this get up op e radios sometimes debt who wants to of (enterprise). not perhaps debt receiver (management) of interest looking forward to enterprise for useless conditions based on done increased to be and this of debts return management at his discretion link " done to be can. This while enterprise financial in reports to fraud road put on probability increases.
The account is a book audit transfer duties of the auditor in the process to the line balance in the report reflection achieved d e graduation and editorship debts and they are according to calculations amount right that trust harvest to do with one in line, balance of the report these el e m e nts reliable to be and financial in the report right reflection to be delivered provide must has been internal control system quality t e xhrish and evaluation too enters. Because, calculations on the surface reasonable internal control organize to be done account - book and contractual of discipline to strengthen d e graduation and editorship debts according to account of books own on time done increase service to do through, enterprise owned by current of assets high turnover to provide buyers and mol omit e breeders with mutually trust based on long term relationships to install and that's it through enterprise financial situation to improve chance creates.
Account - book op e rations on the surface audit t e kshiruvini transfer process common in appearance the following six from the stage consists of:
-d e graduation and editorship _ _ debts and they are according to account - to books relatively efficient internal control system organize done t e xhrish and his quality assessment;
- accounting is a lie system information and financial in reports reflection achieved d e graduation and editorship debts really exists and they are according to calculations that it really happened trust harvest to do
-d e graduation and editorship _ _ of debts all of them complete account received.
-d e graduation and editorship debts and they are according to Account book op e rations on the surface I 'm smart deeds right that it is done study
- balance d e graduation in the report and editorship debts real in value reflection that it has been achieved assessment;
- balance in the report d e graduation and editorship debts right grouped and if necessity if _ they are according to necessary addition data in applications complete and right that it was raisedtrust harvest to do
D e graduation of debts in practice existence audit review of the enterprise d e graduation op e rations according to documentation system andto documents relatively internal control system to learn too own into takes _
D e graduation and editorship of debts complete account received t e krishish operation year At the end of and some new operations year At the beginning of happen done of op e rations current and k e new op e ration year financial in reports to make sure it is done correctly and therefore based on current in happen done op e radios that's it year in reports that it is shown t e khrisni mean holds _
D e graduation and editorship debts real in value reflection that it has been achieved from the audit report auditor first when conducting this of debts coverage opportunity assessment and "suspicious debts to the" account transfer must has been the amount determine or this to the account past how much is the amount justified that t e xhrishi it is necessary
Balance in reports raised d e graduation and editorship debts financial mentioned in the results income and cost el e m e nts also with depends that it was because of d e graduation and editorship debts according to account -books t e xhrish in the process auditor financial results about the report too goes.That's it the reason account - book op e rations on the surface audit of t e kshiruvi main sources accounting is a lie balance and financial results about reports and that's it report of information correctness affirmative primary documents is considered
References:
1. «Auditorlik faoliyati to'g'risida» O'zbekiston Respublikasining 25.02.2021 y. O'RQ-677-sonli Qonuni
2. Urazov K.B., Po'latov M.E. Buxgalteriya hisobi. Darslik. -T.: «Innovasion rivojlanish nashriyot-matbaa uyi», 2020, 564 bet.
3. Аудит. Укув кулланма /Тулахуджаева М.М., Жураев Т.И, Гулямова Ф.Г.ларнинг умумий тахрири остида. - Т.: БАМА нашр. Маркази. 1 том
4. Дустмуродов Р.Д. Аудит асослари. Дарслик.: Т.: Узбекистан миллий энциклопедияси, 2003;
5. Туйчиев А.Ж. Мажбуриятлар бухгалтерия хисоби ва тахлилининг назарий методологик муаммолари. Диссертация. и.ф.д. - Тошкент. 2011. 71-б.
6. Мусаев Х,.Н. Аудит. Дарслик. - Т.: Молия, 2003
7.Djabbarova, Ch., & Abdullayeva, N. (2022). BHMS va MHXS konvergensiyasi sharoitida majburiyatlar hisobini takomillashtirish. Novuy Uzbekistan: uspeshnuy mejdunarodnuy oput vnedreniya mejdunarodnux standartov finansovoy otchetnosti, 1(5), 266-269.
