IMPROVING THE ACCOUNTING AND AUDIT OF CURRENT ASSETS

Authors

  • Mavlanova Dilrabo Uktamovna Faculty of Accounting, Department of "Financial Analysis" Tashkent State University of Economics Author

Keywords:

Current assets, accounting, audit, cash, receivables, inventory, financial reporting, internal control, audit standards, transparency.

Abstract

This article explores theoretical foundations, current practices, and proposed improvements in the accounting and audit of current assets. The research analyzes international standards, accounting principles, and audit procedures related to assets such as cash, inventory, and receivables. Special attention is given to risk-based auditing and digital technologies used in asset management.

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Published

2025-07-05

Issue

Vol. 1 No. 3 (2025)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

IMPROVING THE ACCOUNTING AND AUDIT OF CURRENT ASSETS. (2025). Modern American Journal of Social Sciences and Humanities, 1(3), 266-272. https://usajournals.org/index.php/3/article/view/688