Main Article Content

Khayitboev Muhammadi Israpilovich
Ochilov Farkhodjon Shavkatjonovich


This article explains the role and importance of the inventory audit in conducting audits of economic entities, as well as the problems in the organization of the inventory audit, and suggestions for their elimination. Taking into account that the production process of economic entities is considered as the most important object during the audit of inventories, it is based on the need to check whether the production costs are correctly taken into account and the product cost is correctly calculated during the audit. The suggestions and recommendations given in this article on solving problems in checking inventory accounts serve to improve the quality of auditors' work.

Article Details

How to Cite
Khayitboev Muhammadi Israpilovich, & Ochilov Farkhodjon Shavkatjonovich. (2023). PROBLEMS IN CONDUCTING INVENTORY AUDIT AND WAYS TO ELIMINATE THEM. Galaxy International Interdisciplinary Research Journal, 11(4), 84–90. Retrieved from


Resolution of the President of the Republic of Uzbekistan dated February 24, 2020 No. PQ-4611 "On additional measures for the transition to international standards of financial reporting".

Sheremet A.D., Suits. V.P. Audit: Textbook. - 2nd ed., add. and reworked. -M.: INFRA-M, 2000. - P.255.

Khakhonova, N.N., Bogataya, I.N. Audit: textbook. – M.: KNORUS, 2011. – P.206-211.

Audit Dictionary / S.M. Bychkova, M.V. Raikhman, V.Ya. Sokolov and others; Ed. V.Ya. Sokolov. - M .: Finance and statistics, 2003. - P. 153.

Koziev I.N. Improving the methodology of compiling and summarizing the audit report in the context of economic modernization: i.f.d. diss., written for a degree. autoref. Tashkent-2017. -70 p.

Kovaleva O.V., Konstantinov Yu.P. Audit: Textbook. / Ed. O.V. Kovaleva. - M.: PRIOR Publishing House, 2002. - P. 51.

Avlokulov A.Z. Improvement of accounting and auditing of investment property in the conditions of economic liberalization. Monograph. - T.: Tashkent Financial Institute, 2008. 160 p.

Erofeeva V.A., Piskunov V.A., Bityukova T.A. Audit: textbook. allowance. - 2nd ed., revised. and additional - M .: Yurayt: Higher education, 2011. - P.138.

Bulyga R.P. Fundamentals of audit / ed. Doctor of Economics sciences, prof. R.P. Bulygi. - Rostov n / D: Phoenix, 2010. - P. 147.