Toshkent moliya instituti m. S. Hojiyev, I. I. Meliyev, S. A. Djumanov moliyaviy hisobot auditi

 
Issues for discussion…………….............……………………… 133 
 
Theme 5. Audit statement of financial performance...............................
135 
5.1. 
The purpose, objectives and sources of audit of the report on 
financial results….............……………………….............…… 
135 

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305 
 
5.2. 
Features of audit of revenue from sales of products (works and 
services) and their reflection in reports………………………… 
148 
5.3. 
Audit of expenses reflected in financial statements…………… 
166 
5.4. 
The procedure for determining financial results for the direct 
costing system………………………………………………… 
176 
Issues for discussion…………………………………………..... 182 
Theme 6. Audit of cash flow reports.........................................................
184 
6.1. 
The content, nature, structure and presentation of the statement 
of cash flows….…………………………………….………...... 
184 
6.2. 
The purpose, objectives and features of the audit of the 
statement of cash flows………………………….……………... 
194 
6.3. 
Cash flow statement audit procedures and applicable audit 
procedures…….......…………..……………………………….. 
201 
Issues for discussion …….…………………………………..…
 
208 
 
Theme 7. Audit of equity statement..........................................................
219 
7.1. 
Audit of equity and sources of its formation..………………… 
219 
7.2. 
Features of the organization and planning of the audit of the 
capital report..…………………………………..……………… 
229 
7.3. 
Features of the audit of authorized capital, additional paid-in 
capital and reserve capital..…………………………………..… 
237 
Issues for discussion …..…………………………………….....