{"id":3332,"date":"2023-10-24T04:32:06","date_gmt":"2023-10-24T04:32:06","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=3332"},"modified":"2023-10-24T04:32:33","modified_gmt":"2023-10-24T04:32:33","slug":"directions-for-the-application-of-analytical-procedures-in-auditing-of-liabilities","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=3332","title":{"rendered":"DIRECTIONS FOR THE APPLICATION OF ANALYTICAL PROCEDURES IN  AUDITING OF LIABILITIES"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>Ochilov Farxodjon Shavkatjon ugli<\/strong><br>\nPhD, Associate professor of \u201cAudit\u201ddepartment, Tashkent Financial Institute, Tashkent,<br>\nUzbekistan. Email: ochilovfarhod094@gmail.com<br>\nORCID: 0000-0003-2945-5968<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>Abstarct.<\/em><\/strong><em> This article describes the sequence of the auditor&#8217;s actions to determine the relationship between the financial, economic and other indicators of economic entities during the audit and to apply analytical procedures to obtain audit evidence. Also, correct classification of obligations, their evaluation, recognition, and verification and determination of the reliability of financial statements are an urgent issue when making management decisions by economic entities.<\/em><\/p>\n<p><strong><em>Key words<\/em><\/strong><em>. financial statement audit, audit evidence, analytical procedures, audit of liabilities, going concern, audit risk, solvency, profitability<\/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\/10\/Ochilov-Farxodjon-Shavkatjon-ugli.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Ochilov-Farxodjon-Shavkatjon-ugli.\"><\/object><a id=\"wp-block-file--media-1214218b-c6cf-47d2-a9c1-34595aa9b204\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/10\/Ochilov-Farxodjon-Shavkatjon-ugli.pdf\">Ochilov-Farxodjon-Shavkatjon-ugli<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/10\/Ochilov-Farxodjon-Shavkatjon-ugli.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-1214218b-c6cf-47d2-a9c1-34595aa9b204\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ochilov Farxodjon Shavkatjon ugli PhD, Associate professor of \u201cAudit\u201ddepartment, Tashkent Financial Institute, Tashkent, Uzbekistan. Email: ochilovfarhod094@gmail.com ORCID: 0000-0003-2945-5968 &nbsp; Abstarct. This article describes the sequence of the auditor&#8217;s actions to determine the relationship between the financial, economic and other indicators <a href=\"https:\/\/interfinance.tsue.uz\/?p=3332\" 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":[58],"tags":[],"class_list":["post-3332","post","type-post","status-publish","format-standard","hentry","category-2023-4-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>DIRECTIONS FOR THE APPLICATION OF ANALYTICAL PROCEDURES IN AUDITING OF LIABILITIES - 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=3332\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DIRECTIONS FOR THE APPLICATION OF ANALYTICAL PROCEDURES IN AUDITING OF LIABILITIES - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Ochilov Farxodjon Shavkatjon ugli PhD, Associate professor of \u201cAudit\u201ddepartment, Tashkent Financial Institute, Tashkent, Uzbekistan. Email: ochilovfarhod094@gmail.com ORCID: 0000-0003-2945-5968 &nbsp; Abstarct. 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