SPECIFIC ASPECTS OF EVIDENCE GATHERING IN ASSET IMPAIRMENT AUDIT PROCESSES
Keywords:
analytical procedures, audit evidence, third-party evidence, physical evidence.Abstract
This article examines the specific aspects of evidence gathering in asset impairment audit processes, and provides suggestions and recommendations on them.
References
BHXS No. 36 (International Accounting Standard No. 3 6 of assets devaluation (translation). www.mf.uz – Ministry of Finance of the Republic of Uzbekistan
International Standards on Auditing No. 500 on "Audit Evidence"
Arens A., Lobbeck Dj. Audit. Per. English pod ed. Ya. V. Sokolova. - M.: Finance and statistics, 2013. -560 p.
Dusmuratov RD Fundamentals of Audit. –T.: Publishing House “National Encyclopedia of the Republic of Uzbekistan”, 2003. -612 p.;
RO Kholbekov "Accounting Theory" Cholpon Publishing House 2011
KBurazov, MEPolatov "Accounting" Innovative Development Publishing House 2020
www.lex.uz
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