IMPROVING ACCOUNTING AND AUDIT ANALYSIS OF CHANGES IN NET ASSETS OF ENTERPRISES

Abstract

Accounting has been taught as a special subject for six centuries. Many books have been written about its place in society, methodology, organization. The importance of accounting is mentioned in the Qur'an, in the writings of our famous great-grandfather Amir Temur, and even in the works of our writers and poets. Auditing is a relatively new field of science for our country, but it has a history of more than one and a half centuries in the field of expertise of world countries. Development of this new field of science in our republic, training of auditors necessary for the development of our economy is one of the urgent problems of today. President I. Karimov paid special attention to this activity"In protecting the interests of entrepreneurs, it is necessary to increase the position of the auditor's activity"1. The achievement of independence of our republic, its transition to an economy based on market relations, and the complete reform of the economy, of course, did not bypass the areas of accounting and auditing. Over the past 12 years, fundamental changes have taken place in these management tools. It was during these years that laws regulating accounting and auditing activities were adopted, and about 50 national standards and other regulatory documents were created that meet international requirements.