ORGANIZATION OF AN AUDIT OF THE MOVEMENT OF FIXED ASSETS BASED ON INTERNATIONAL STANDARDS REQUIREMENTS

##article.authors##

  • Ibragimov Mansur Mardonovich Samarkand Institute of Economics and Service, Ph.D., associate professor
  • Orzumurodova Farangiz Damirovna Master's student of the Samarkand Institute of Economics and Service.

DOI:

https://doi.org/10.55439/INS/vol3_iss3/425

##article.subject##:

Steps Involved in Conducting an Audit of Fixed Asset Movements, Key International Financial Reporting Standards (IFRS)

##article.abstract##

In the contemporary business environment, the effective management of fixed assets is paramount for organizational efficiency and financial integrity. This essay will delve into the organization of such an audit, exploring the methodologies, best practices, and regulatory frameworks that underpin the auditing process.

References

International Auditing and Assurance Standards Board (IAASB). International Standards on Auditing (ISA 315 and ISA 330). New York: IFAC, 2024.

Arens, A.A., Elder, R.J., Beasley, M.S. Auditing and Assurance Services: An Integrated Approach. 18th ed. New York: Pearson, 2024.

Messier, W.F., Glover, S.M., Prawitt, D.F. Auditing and Assurance Services: A Systematic Approach. 13th ed. New York: McGraw-Hill Education, 2023.

Kieso, D.E., Weygandt, J.J., Warfield, T.D. Intermediate Accounting: IFRS Edition. 5th ed. Hoboken: Wiley, 2023.

Elliott, B., Elliott, J. Financial Accounting and Reporting. 21st ed. London: Pearson Education, 2024.

Appelbaum, D., Kogan, A., Vasarhelyi, M.A. “Analytics and Artificial Intelligence in Auditing: Current Developments and Future Opportunities.” Journal of Emerging Technologies in Accounting, 2024, Vol. 21(1), pp. 15–29.

Christensen, H.B., Hail, L., Leuz, C. “Adoption of IFRS Standards and Financial Reporting Quality: Recent Evidence.” Accounting in Europe, 2023, Vol. 20(2), pp. 145–168.

Albu, N., Albu, C.N. IFRS Implementation and Audit Challenges in Emerging Economies. London: Routledge, 2023.

International Federation of Accountants. Technology-Enabled Auditing and Assurance: Global Perspectives. New York: IFAC, 2024.

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##submissions.published##

2026-05-31

How to Cite

Ibragimov Mansur Mardonovich, & Orzumurodova Farangiz Damirovna. (2026). ORGANIZATION OF AN AUDIT OF THE MOVEMENT OF FIXED ASSETS BASED ON INTERNATIONAL STANDARDS REQUIREMENTS. Insurance Market of Uzbekistan, 3(3), 12–15. https://doi.org/10.55439/INS/vol3_iss3/425

##issue.issue##

##issue.vol## 3 ##issue.no## 3 (2026): Insurance market of Uzbekistan

##section.section##

Accounting, economic analysis and auditing

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Copyright (c) 2026 Ibragimov Mansur Mardonovich, Orzumurodova Farangiz Damirovna

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This work is licensed under a Creative Commons Attribution 4.0 International License.