Cutting edge-science2022 Shawnee, usa


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USA november december 2022

CUTTING EDGE-SCIENCE 
2022 Shawnee, USA October 
during the period specified in the legislation or in the contract, and to ensure its 
preservation after the expiration of the period specified in the legislation. 
It is worth noting that as a result of large-scale development of e-commerce activities 
in our country, opportunities for high-level digitization of information and 
communication technologies, establishment of high-speed Internet service, and creation 
of favorable conditions for the implementation of these services will be formed. In 
particular, in the provision of high-speed internet services, the best provider-enterprises 
such as Turon Telecom, Sarkor and Uzonline have been formed today in our republic, 
and as a result of the introduction of the most effective types of electronic commerce, 
the possibility of remote bank payments, state procurement and corporate procurement 
has been created. and others. 
Like all enterprises, telecommunication system enterprises also need the 
availability of guarantees for the reliability of financial statements by users of the 
financial statements of the economic entity (financial and credit organizations, tax 
inspections, buyers and customers, suppliers of goods, banks, statistical authorities, 
investors, etc.). For example, although the financial statements of economic entities 
operating in our republic are actually audited, there is no sign confirming that the 
financial statements have been audited. Article 39 of the current Law of our Republic 
on "auditing activities" entitled "Auditor's report" states that "The auditor's report is 
numbered, each page is signed by the auditor (auditors) who performed the audit and 
the head of the audit organization, and the opinion of the audit organization is 
expressed in it in relation to the financial report , that financial statement must be 
attached. However, in our opinion, it is not sufficient to attach the audited financial 
statements to the auditor's report. Because, the possibility to change or replace this 
attached report with another one remains, and it can be concluded that the legal entity 
is given the opportunity to use such an opportunity. Also, in the practice of 
Uzbekistan, many auditing organizations do not attach audited financial statements, 
or audit organizations do not mark audited financial statements. 
In our opinion, in order to ensure that situations like the above are not allowed, 


ISBN 978-1-64945-234-4
DOI
https://doi.org/10.5281/zenodo.7509018
85 

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