SOME ASPECTS OF AUDITING ACCOUNTS RECEIVABLE AT ENTERPRISES

Authors

  • Rizakulov Abdurauf Abdimutalibovich Tashkent State University of Economics

Keywords:

enterprise, accounts receivable, audit, doubtful debts, audit of accounts receivable.

Abstract

This article discusses some aspects of auditing accounts receivable. The essence of the concept of accounts receivable is studied. Proposals and recommendations are developed to improve the audit of accounts receivable at enterprises.

References

Accounts receivable. https://uz.wikipedia.org/wiki/Debitor_karzdorlik

Yong H. Kim, Joseph C. Atkins. Evaluating Investments in Accounts Receivable: A Wealth Maximizing Framework. // The Journal of Finance, Vol. 33. #2 (May, 1978). S. 403-412.

Zvi Lieber, Yair E. Orgler. An Integrated Model for Accounting.

Blank I.A. Financial management. - Kyiv: Nika-Center, 2004. - 195 pages.

ISA 540, "Measurements, including Fair Value Measurements, and Related Disclosures." https://www.ifac.org/_flysystem/azure-private/publications/files/ISA-540-Revised-and-Conforming-Amendments_0.pdf

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Published

2025-02-11

How to Cite

Rizakulov Abdurauf Abdimutalibovich. (2025). SOME ASPECTS OF AUDITING ACCOUNTS RECEIVABLE AT ENTERPRISES. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact Factor: 8.036, 14(02), 13–18. Retrieved from https://www.gejournal.net/index.php/IJSSIR/article/view/2563