IMPROVING THE NEW SERVICE AND CONCEPT: THEORETICAL-METHODOLOGICAL ISSUES OF FORENSIC AUDIT
DOI:
https://doi.org/10.55640/Keywords:
forensic, definition, audit, expertise, regulatory regulation.Abstract
In a situation where the number and scale of economic crimes, including financial fraud, is increasing, forensic services aimed at identifying these crimes are becoming increasingly relevant. This research paper analyzes the definitions of a new concept for the market of audit and expert-analytical services - "forensics", and examines the issues of regulatory and legal regulation of the new service. Comparative descriptions of audit, inspection, examination and forensics are given, and forensics The main features that distinguish expert-analysis services from other types are identified. Forensic audit in Uzbekistan, regulatory and legal foundations and proposals are presented.
References
1. Law of the Republic of Uzbekistan. On banks and banking activities // National database of legislative acts, 06.11.2019, No. 03/19/580/3994; 07.01.2020, No. 03/20/600/0023.
2. Law of the Republic of Uzbekistan. On the Central Bank of the Republic of Uzbekistan // National database of legislative acts, 12.11.2019, No. 03/19/582/4014.
3. Resolution of the President of the Republic of Uzbekistan “Strategy for Reforming the Banking System of the Republic of Uzbekistan for 2020-2025” No. PF-5992, National Database of Legislative Documents, 13.05.2020, No. 06/20/5992/0581, approved on May 12, 2020.
4. Strategy of the President of the Republic of Uzbekistan “Digital Uzbekistan - 2030” dated October 5, 2020, No. PF-6079, National Database of Legislative Documents, 06.10.2020, No. 06/20/6079/1349.
5. Resolution of the Board of the Central Bank of the Republic of Uzbekistan. On approval of the Regulation on the classification of asset quality in commercial banks and the procedure for the formation and use of reserves to cover potential losses on assets // Collection of Legislation of the Republic of Uzbekistan, 2015, No. 28, Article 374; National Database of Legislative Documents, 30.04.2018, No. 10/18/2696-2/1120.
6. Annual Report of the Central Bank of the Republic of Uzbekistan for 2023.//www.cbu.uz.
7.Ways to improve the accounting for liabilities in the travel agency. TM Zhuraevna European journal of economics and management sciences, 3-6.
8.АА Каримов, СУ Мехмонов, МЖ Темирханова Развитие социально-экономических систем в условиях нового технологического уклада. Стратегия устойчивого развития в антикризисном управлении экономическими …
9. М.Ж Темирханова, ХБ Зарипов СОВЕРШЕНСТВОВАНИЕ ЦИФРОВОЙ МОБИЛЬНОЙ СВЯЗИ В СОВРЕМЕННОМ МИРЕ Бюллетень науки и практики 6 (7), 262-271
10. М.Ж Темирханова, Хусан Баходирович Зарипов, Ли Шаоминь. Совершенствование цифровой мобильной связи в современном мире Бюллетень науки и практики Byulleten nauki i praktiki 6 (7), 262-271
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.
