{"id":6012,"date":"2026-08-26T18:11:06","date_gmt":"2026-08-26T18:11:06","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=6012"},"modified":"2026-09-16T18:13:15","modified_gmt":"2026-09-16T18:13:15","slug":"areas-for-improving-the-audit-of-long-term-assets","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=6012","title":{"rendered":"AREAS FOR IMPROVING THE AUDIT OF LONG-TERM ASSETS"},"content":{"rendered":"

Xudoykulova Dilora Dilmurodovna<\/em><\/strong>
\n<\/em>Doctoral Researcher at Tashkent State University of Economics (TSUE)<\/em><\/p>\n

E-mail: xudoyqulovadilora5@gmail.com
\nORCID:0009-0004-2851-7084<\/em><\/p>\n

Abstract: <\/em><\/strong>The article examines the directions for improving the audit of non\u2011current assets \u2014 fixed assets, intangible assets, goodwill, investment property, and assets in the form of a right to use. The study is based on an analysis of the requirements of international standards of auditing, in particular ISA 315, ISA 500, ISA 540, ISA 620 and ISA 701, as well as on a substantive interpretation of scientific articles by foreign and domestic scholars. The research results show that audit activities related to the impairment and valuation of non\u2011current assets are one of the three areas where the largest number of shortcomings are observed worldwide, and that conducting a high\u2011quality audit in this area is crucial for ensuring the transparency of financial statements. In this article, the author conducted a scientific study of the audit of long\u2011term assets and substantiated the directions for its improvement.<\/em><\/p>\n

Keywords:<\/em><\/strong> non-current assets, property plant and equipment, intangible assets, goodwill, impairment, International Standards on Auditing, ISA 540, accounting estimates, Big Four, PCAOB, FRC, audit quality.<\/em><\/p>\n\n","protected":false},"excerpt":{"rendered":"

Xudoykulova Dilora Dilmurodovna Doctoral Researcher at Tashkent State University of Economics (TSUE) E-mail: xudoyqulovadilora5@gmail.com ORCID:0009-0004-2851-7084 Abstract: The article examines the directions for improving the audit of non\u2011current assets \u2014 fixed assets, intangible assets, goodwill, investment property, and assets in the Read More …<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[77],"tags":[],"class_list":["post-6012","post","type-post","status-publish","format-standard","hentry","category-2026-4-issue-1-6"],"yoast_head":"\nAREAS FOR IMPROVING THE AUDIT OF LONG-TERM ASSETS - 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=6012\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AREAS FOR IMPROVING THE AUDIT OF LONG-TERM ASSETS - 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