{"id":2924,"date":"2023-05-31T10:14:41","date_gmt":"2023-05-31T10:14:41","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=2924"},"modified":"2023-05-31T10:17:20","modified_gmt":"2023-05-31T10:17:20","slug":"methodological-aspects-of-using-analytical-operations-to-identify-errors-in-financial-statements","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=2924","title":{"rendered":"METHODOLOGICAL ASPECTS OF USING ANALYTICAL OPERATIONS TO IDENTIFY ERRORS IN FINANCIAL STATEMENTS"},"content":{"rendered":"<p style=\"text-align: center;\"><strong><em>Choriev Israel Khamzaevich,<\/em><\/strong><\/p>\n<p style=\"text-align: center;\"><em>PhD, lecturer teacher, Head of Educational and Methodological Department<\/em><\/p>\n<p style=\"text-align: center;\"><em>Tashkent Institute<\/em> <em>of Finance, Tashkent, Uzbekistan<\/em><\/p>\n<p style=\"text-align: center;\"><strong><em>E-mail:<\/em><\/strong><em>&nbsp;<\/em><em><a href=\"mailto:uslubiy@tfi.uz\">uslubiy@tfi.uz<\/a><\/em><\/p>\n<p><strong><em>Abstract<\/em><\/strong><em>. The article describes the theoretical and practical aspects of the use of analytical procedures in improving the quality of audit services in the conditions of a competitive economy in our republic. In particular, the relative indicators used toidentify errors related to the main activities in the financial statements were analyzed. The main risk factors of situations that increase the likelihood of misstatements in&nbsp;<\/em><em>financial reporting and indicate possible fraud are identified.<\/em><\/p>\n<p><strong><em>Key words<\/em><\/strong><em>: audit services, analytical operations, financial ratios, express analysis of the company&#8217;s financial situation.<\/em><\/p>\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/05\/Choriev-Israel-Khamzaevich-2-son.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Choriev-Israel-Khamzaevich-2-son.\"><\/object><a id=\"wp-block-file--media-51ff058d-0534-41cf-ae41-da80c25f6d7a\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/05\/Choriev-Israel-Khamzaevich-2-son.pdf\">Choriev-Israel-Khamzaevich-2-son<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/05\/Choriev-Israel-Khamzaevich-2-son.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-51ff058d-0534-41cf-ae41-da80c25f6d7a\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Choriev Israel Khamzaevich, PhD, lecturer teacher, Head of Educational and Methodological Department Tashkent Institute of Finance, Tashkent, Uzbekistan E-mail:&nbsp;uslubiy@tfi.uz Abstract. The article describes the theoretical and practical aspects of the use of analytical procedures in improving the quality of audit <a href=\"https:\/\/interfinance.tsue.uz\/?p=2924\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-2924","post","type-post","status-publish","format-standard","hentry","category-2023-1-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>METHODOLOGICAL ASPECTS OF USING ANALYTICAL OPERATIONS TO IDENTIFY ERRORS IN FINANCIAL STATEMENTS - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=2924\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"METHODOLOGICAL ASPECTS OF USING ANALYTICAL OPERATIONS TO IDENTIFY ERRORS IN FINANCIAL STATEMENTS - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Choriev Israel Khamzaevich, PhD, lecturer teacher, Head of Educational and Methodological Department Tashkent Institute of Finance, Tashkent, Uzbekistan E-mail:&nbsp;uslubiy@tfi.uz Abstract. 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