Cutting edge-science2022 Shawnee, usa

 
 

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ISBN 978-1-64945-234-4
DOI
https://doi.org/10.5281/zenodo.7509018
79 
CUTTING EDGE-SCIENCE 
2022 Shawnee, USA October 
TECHNOLOGY 
Improving financial statement audit in telecommunication system 
enterprises 
(In the case of "Radio communication, broadcasting
and television center" 
a state unitary enterprise) 
Khusanov Ulug'bek Nishonovich 
Independent researcher of the Tashkent Institute of Finance 
Abstract. The article describes the problems encountered in the process of 
transformation of financial reports to international standards in the enterprises of the 
telecommunication system, and the issues of creating financial report audits on the 
basis of regulatory legal documents. The object of the article is "RRTM" enterprise. 
Information about the economic partners of this enterprise is also provided. 
Key 
words. 
Telecommunication 
system 
enterprises, 
transformation, 
international standards,
e-commerce, information systems, financial reporting, audit 
review, auditor's report. 
Today, the "Ministry of Development of Information Technologies and 
Communications of the Republic of Uzbekistan" operates in the telecommunications 
system of Uzbekistan, and 21 large entities operate within it. Most of them are 
organized in the form of state unitary enterprises and are considered state property. 
These enterprises operate in accordance with the regulation "On Licensing Activities 
in the Telecommunications Sector" approved by the Cabinet of Ministers Decision 
No. 458 dated November 22, 2000
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.
E-commerce is also widely developing in our republic in the conditions of the 
current information technology-developed digital economy. E-commerce activity in 
our republic is regulated by the 20-article Law of May 22, 2015 "On Electronic 
Commerce" №385 and the Decree of the President of the Republic of Uzbekistan 
"On Measures for Rapid Development of Electronic Commerce" No. PD-3724 of 
May 14, 2018. In accordance with Article 3 of this Law, this activity is defined as 
"the sale of goods (works, services) carried out in accordance with the contract 
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https://lex.uz/ru/docs/2650293 

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ISBN 978-1-64945-234-4
DOI
https://doi.org/10.5281/zenodo.7509018
80