DEVELOPING AUDITING ACTIVITIES IN COMPANIES ENGAGED IN ONLINE TRADING

Authors

  • Muxlisa Ahmatova Samarqand Iqtisodiyot va Servis instituti Author

Keywords:

Audit activity, online trade, inventories, IAS, E-documents, digital audit, financial control, international standards.

Abstract

This article explores the importance and development of audit activities in enterprises engaged in online trade. It focuses on applying International Financial Reporting Standards, especially IAS – “Inventories”, in auditing online business inventory, financial statement accuracy, and implementing digital audit technologies.

References

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O‘zbekiston Respublikasi Soliq kodeksi, 2023

Abdurashidov A. “Audit va moliyaviy nazorat asoslari”, TDIU, 2022

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Karimov M. “Elektron savdoda zahiralarni boshqarish”, Ilmiy maqolalar to‘plami, 2023

Published

2025-05-19

Issue

Vol. 5 No. 5 (2025): Eurasian Journal of Academic Research

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

DEVELOPING AUDITING ACTIVITIES IN COMPANIES ENGAGED IN ONLINE TRADING. (2025). Eurasian Journal of Academic Research, 5(5), 81-83. https://in-academy.uz/index.php/EJAR/article/view/6439