ABOUT OF INSPECTION OF INSURANCE COMPANIES’ FINANCIAL REPORTINGS BY AUDIT ORGANIZATIONS

Authors

  • Xayitboev Muxammadi Israpilovich Tashkent State University of Economics, Associate Professor, Department of "Audit", PhD ORCID 0009-0001-0640-6824
  • Abduraimova Maftunaxon Ahmatovna Tashkent State University of Economics, Associate Professor, Department of "Audit", PhD ORCID: 0000-0002-6325-1400
  • Ovlaev Suhrob Temur o'g'li Tashkent State University of Economics, Department of "Audit" ORCID: 0009-0001-5454-5482
  • Yo'lchiev Oybek Ulug'bek o'g'li Tashkent State University of Economics, Department of "Audit" ORCID: 0009-0007-5019-1211

Keywords:

insurance organization, insurance premium, financial report, auditing control, system internal control, audit instruction, auditor conclusion,auditor report, insurance reserve, auditor proof

Abstract

This article examines the procedures for auditing the financial statements of insurance companies, the requirements and rules of the audit of financial statements, as well as the procedure for formalizing audit conclusion and reports.

References

Strategy for action in five priority areas of development of the Republic of Uzbekistan for 2017-2021. Decree of the President of the Republic of Uzbekistan dated February 7, 2017, PD-4947

Желязо А.М., Кормановоская М.ЮМодель определения платежеспособности страховой компании с учетом рисков // Нов1 технологіі. -2009.-№1.

Рабаданов Р.М. Современные тенденции развития страховых транснациональных корпораций. - М.: Экономический ф-т МГУ, ТЕИС, 2007. -160 с.

Федоров А., Кадыкова М. Рейтинг надежности страховщиков // Финанс. - 18.05.2009 - 24.05.2009. - № 17. - с. 44-48.

Journal of public Economics. Volume 96, Issues 9-10, October 2012, pages 750-759. Do health plans risk-select? An audit study on Germany's Social Health Insurance. Sebastian Bauhoff.https://doi.org/10.1016/j.jpubeco.2012.05.011Get rights and content

Journal of Accounting and Public Policy. Directors’ and officers’ legal liability insurance and audipricing.Hyeesoo (Sally) H.Chung, Stephen A. Hillegeist, Jinyoung P. Wynn.Volume 34, Issue 6, November-December 2015, pages 551-577. https://doi.org/10.1016/j.jaccpubpol.2015.05.009

“Auditorlikdalillar”- International standart of Audit № 500

“Qiyosiyaxborot – qiyosiyko’rsatkichlarvaqiyosiymoliyaviyhisobotlar”- International audit standart № 710

Downloads

Published

2025-06-27

How to Cite

Xayitboev Muxammadi Israpilovich, Abduraimova Maftunaxon Ahmatovna, Ovlaev Suhrob Temur o’g’li, & Yo’lchiev Oybek Ulug’bek o’g’li. (2025). ABOUT OF INSPECTION OF INSURANCE COMPANIES’ FINANCIAL REPORTINGS BY AUDIT ORGANIZATIONS. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact Factor: 8.036, 14(06), 251–261. Retrieved from https://www.gejournal.net/index.php/IJSSIR/article/view/2704