INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact factor: 8.036

RISK-BASED APPROACH IN LABOR AUDIT AND COSO INTERNAL CONTROL MODEL

Nomozov Ilhomjon Ziyadullah ugli — Tue, 05 May 2026 00:00:00 +0000

This article examines the issues of risk-based approach and COSO internal control model in payroll audit. The 3-component model of audit risk (AR = IR × CR × DR) is analyzed. 7 main risks encountered in payroll audit are classified: fake employees, manipulation of working hours, incorrect calculation of bonuses, incorrect withholding of taxes, delay in social payments, manipulation of electronic systems, falsification of documents. An assessment methodology is developed based on the 5 components of the COSO internal control model.

THE IMPACT OF THE TAX BURDEN ON ENTERPRISE INVESTMENT ACTIVITY

Abduraimova Nigora Abdugapparovna — Sat, 16 May 2026 00:00:00 +0000

The impact of the tax burden on enterprise investment activity is one of the important scientific issues in the modern economy. This study analyzes the influence of the tax burden on investment decisions using econometric methods. The relevance of the topic is associated with the role of investment in economic growth and the fiscal factors that shape it. The main objective of the study is to reveal the economic essence of the tax burden and to identify the mechanisms through which it affects investment activity. The analysis employed methods of theoretical generalization, comparative analysis, and regression analysis. The results show that an increase in the tax burden reduces the investment activity of enterprises. This effect emerges through a reduction in internal financial resources and an increase in investment risks. In addition, the complexity of the tax system and the insufficient stability of fiscal policy also have a negative impact on the investment environment. According to the conclusions of the study, the effect of the tax burden depends not only on its level but also on its structure and mechanisms of application. The scientific novelty of the research is reflected in the assessment of the impact of the tax burden on investment through a comprehensive econometric approach. Based on the results, proposals have been developed to optimize the tax burden, strengthen investment incentives, and stabilize tax policy.

IMPROVING THE APPLICATION OF PROFESSIONAL SKEPTICISM IN AUDIT ENGAGEMENTS

I.Kuziev, F.Ochilov — Mon, 25 May 2026 00:00:00 +0000

Professional skepticism is considered one of the fundamental principles ensuring the quality and reliability of audit engagements. In modern conditions, the rapid development of digital technologies, the increasing complexity of business processes, and the growth of financial fraud risks require auditors to strengthen professional skepticism during audit procedures. This study examines theoretical and practical issues related to improving the application of professional skepticism in audit engagements. The research analyzes international auditing standards, scientific approaches of local and foreign scholars, and current practices in audit organizations. The study identifies the major factors limiting the effective application of professional skepticism, including excessive reliance on management representations, lack of auditor experience, time pressure, and insufficient use of analytical procedures. Furthermore, the paper evaluates the role of professional skepticism in detecting material misstatements and fraud risks. The analysis section presents statistical indicators and comparative evaluations regarding audit quality and fraud detection effectiveness. Based on the findings, practical recommendations are developed to enhance professional skepticism through continuous professional education, integration of digital audit technologies, strengthening auditor independence, and implementation of risk-based audit approaches. The study concludes that improving professional skepticism significantly contributes to increasing audit quality, reliability of financial reporting, and stakeholder confidence in audit conclusions.

WAYS TO IMPROVE INVENTORY MANAGEMENT (IMPROVEMENTS IN INVENTORY MANAGEMENT) IN THE DIGITAL ECONOMY

Ovlayev Sukhrob Temur oglu, Batirjonova Bonu Bakhtiyor's kizi — Mon, 25 May 2026 00:00:00 +0000

This scientific article examines the methodological foundations of improving accounting in the context of digitalization. The introduction of modern information technologies is analyzed as an important factor in increasing the efficiency of accounting processes, ensuring the reliability and transparency of information. In the context of the digital economy, the need for automation of accounting systems, electronic data exchange and the use of integrated information systems in enterprises is increasing. The study highlights the limitations of traditional accounting methods and ways to improve them based on digital technologies. The impact of the digitalization process on the quality, speed of accounting and management decision-making is also analyzed.