SSUES OF USE OF INTERNAL AUDIT IN ENSURING THE STABILITY OF FINANCIAL ACTIVITIES OF BUSINESS SUBJECTS
DOI:
https://doi.org/10.5281/zenodo.11395319Abstract
In the conditions of the current globalization, the development of the country's economy and rapid recovery of the economy in any emergency situation is reflected in the business activity of small business entities. Financial stability is important for the success of any business. It means the organization's ability to earn enough income to meet its financial obligations, invest in its activities, and maintain a positive reputation in the market.
References
O‘zbekiston Respublikasining 2020 yil 10 noyabrdagi “Auditorlik faoliyati to‘g‘risida” Qonuni
O‘zbekiston Respublikasi Vazirlar Mahkamasi 2021 yil 5 maydagi 280-sonli “Ichki audit xizmati xodimlarini tayyorlash tizimini takomillashtirish chora-tadbirlari to‘g‘risida” qarori
Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2016). Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence.Journal of Accounting Research, 54(1), 3–40.
Макаренко Е.Н. Внутренний аудит в системе управления предприятием. - М.: Управленческий учет, №2, 2011 г.
Hutchinson, M., & Zain, M. (2009). Internal audit quality, audit committee independence, growth opportunities and firm performance. Corporate Ownership & Control, 7(2), 50-65.Available at: https://doi.org/10.22495/cocv7i2p4.
Sayar, H. (2018). The effect of audit quality on firm performance: Evidence from Malaysia. European Accounting Review, 16(4), 72-88.