Cutting edge-science2022 Shawnee, usa

CUTTING EDGE-SCIENCE 
2022 Shawnee, USA October 
financial reporting indicators, but also ensures the reliability of his opinion using the 
indicators of his higher accounting. 
The method of determining the level of importance or calculating it is studied in 
detail in the scientific works of Uzbek economists R.D.Dosmuratov and 
N.F.Karimov. Usually, when calculating the level of importance, indicators such as 
profit before tax, net income, balance sheet currency, cost of goods sold, work in 
progress, private capital, and total enterprise expenses are selected in the financial 
statement. Based on the auditor's professional competence, one of the following 
indicators can be used to calculate the level of importance: 
In our opinion, in determining the level of importance in "pre-tax profit 
indicator in financial institutions, net income indicator in trade, light and food 
industry organizations, balance currency or cost of goods sold indicator in 
manufacturing and small business enterprises, and private capital indicator in newly 
opened enterprises" can be used. In the case of the state unitary enterprise, which we 
are conducting research, it is appropriate to use the indicators of profit before tax or 
net income as a basic indicator in determining the level of importance. 
References 
1. Dusmuratov R.D. Fundamentals of auditing. Textbook. - T.: National Encyclopedia of 
Uzbekistan, 2003. 74 p. 15. 
2. Karimov N.F. Problems of organization of internal audit in commercial banks and 
improvement of its methodology diss. autoref. – T., 2007. 23 p. 
3. https://lex.uz/ru/docs/2650293 
 
 
 

---

ISBN 978-1-64945-234-4
DOI
https://doi.org/10.5281/zenodo.7509018
87 
CUTTING EDGE-SCIENCE 
2022 Shawnee, USA October