SPECIFIC ASPECTS OF EVIDENCE GATHERING IN ASSET IMPAIRMENT AUDIT PROCESSES

Authors

  • Sayfullayev Mekhroj Sayfullayevich Tashkent State University of Economics doctoral student
  • Khotamov Alisher Khotamjon o’gli Tashkent State University of Economics associate professor

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

Downloads

Published

2025-06-18

How to Cite

Sayfullayev Mekhroj Sayfullayevich, & Khotamov Alisher Khotamjon o’gli. (2025). SPECIFIC ASPECTS OF EVIDENCE GATHERING IN ASSET IMPAIRMENT AUDIT PROCESSES. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact Factor: 8.036, 14(06), 180–185. Retrieved from https://www.gejournal.net/index.php/IJSSIR/article/view/2688