Methodological Aspects of Organizing and Planning The Audit of Export-Import Operations
Abstract
This article examines the methodological aspects of organizing and planning the audit of export-import operations. In particular, the procedure for conducting an audit of export-import operations was studied, and conclusions and proposals for improving these activities were formulated. The study draws attention to the growing importance of foreign trade in Uzbekistan’s economic development, in line with recent presidential decrees aiming to expand the country’s export potential and global trade integration. The analysis highlights the distinctive features of auditing foreign economic activity, including the use of documents that serve both accounting and currency control purposes. The methodology is grounded in the application of theoretical and practical tools such as document analysis, logical reasoning, and risk assessment. The proposed audit program consists of specific stages that ensure comprehensive verification of legal compliance, accuracy of financial records, and assessment of internal control systems related to export and import operations. Special emphasis is placed on documenting audit evidence and forming a reliable opinion on the legality of transactions. The article also recommends dividing the audit plan into two sections — one for export and another for import — due to differences in regulatory and accounting treatment. The practical implementation of this methodology is intended to improve audit quality, enhance transparency, and ensure compliance with international auditing standards in the context of Uzbekistan’s evolving trade and financial environment..
References
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Decree of the President of the Republic of Uzbekistan No. PF-5012 dated April 13, 2017, "On Measures to Improve the Management System in the Field of Foreign Trade." https://lex.uz/docs/3276235
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