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Characteristics of Audit in Construction Organizations

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Characteristics of Audit in Construction Organizations

Tulovov Erkinjon To’lqin O’g’li

Tulovov Erkinjon To’lqin O’g’li "Characteristics of Audit in Construction Organizations" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6, October 2021, pp.966-970, URL: https://www.ijtsrd.com/papers/ijtsrd47545.pdf

Today, the development of accounting and auditing in Uzbekistan creates an urgent need to analyze it in some segments of the local economy. Improving international auditing and increasing the size of the construction sector requires the constant participation of not only government agencies, but also specialized organizations in shaping the overall legal framework for auditing. The relevance of this article is that the audit of all construction organizations is being reformed at a high rate. This factor stems from the changing objective criteria for the implementation of construction, including the active integration mechanism for solving problems of a global nature, its spread to countries with modern economies and international associations, using innovative technologies. and increasing the performance of international auditing standards. Thus, it can be said that our country needs a modern approach to the essence of the function of accounting and financial management and its main element - audit. At the present stage, both domestic and international construction companies are developing very rapidly. There is a significant increase in investment in the construction sector, which encourages the reorganization and reconstruction of various types of facilities. Then the criteria for the quality of accounting (financial) reports, their reliability and audit activity will be strengthened.

audit, construction, costs, international auditing standards, estimate, investor, developer, accounting documents

Volume-5 | Issue-6, October 2021
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

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