Improving the auditing of leasing operations in the Republic of Uzbekistan
Автор: Kuljanov O.M., Onorboyev Sh.M.
Журнал: Мировая наука @science-j
Рубрика: Основной раздел
Статья в выпуске: 7 (64), 2022 года.
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The article were revials an audit system in Uzbekistan of leasing operations by an auditor is carried out in cases where the volume (size) of leasing payments is significant or the audit is provided for by the contract. The audit begins with checking the compliance of the leasing agreement and the leased property purchase and sale agreement with the requirements of the current legislation in the Republic of Uzbekistan. The leasing agreement is concluded in writing and may include conditions for the provision of additional services and additional work. These include works and services, without which it is impossible to use the leased asset, in particular, installation work in relation to the leased asset, training of the lessee's personnel, acquisition of intellectual property rights from third parties.
Auditing, accounting, double entry, leasing operations
Короткий адрес: https://sciup.org/140295115
IDR: 140295115
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