Published April 1, 2026 | Version v1
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IMPROVING THE MATERIAL ACCOUNTING SYSTEM IN ENTERPRISES AND WAYS TO INCREASE THE EFFICIENCY OF AUDIT INSPECTIONS

Authors/Creators

  • 1. 4th-year student at Andijan State Technical Institute
  • 2. Assistant at Andijan State Technical Institute

Description

This article analyzes the issues of improving the material accounting system in enterprises and increasing the efficiency of audit inspections. The study examines the theoretical foundations, practical problems of material accounting, and the role of audit. Scientific recommendations are proposed to modernize accounting systems using digital technologies and to enhance audit quality.

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Additional details

References

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  • Sotivoldiyev A.S. "Buxgalteriya hisobi" – Toshkent: Iqtisodiyot, 2020. – 280 b.
  • Weygandt K., Kimmel D. "Accounting Principles" – USA: Wiley, 2018. – 850 p.
  • Hayes R. "Principles of Auditing" – UK: Pearson Education, London, 2017. – 600 p.