IMPROVING THE MATERIAL ACCOUNTING SYSTEM IN ENTERPRISES AND WAYS TO INCREASE THE EFFICIENCY OF AUDIT INSPECTIONS

Abdurahimov Humoyun, Hushnudbek Teshaboyev

IMPROVING THE MATERIAL ACCOUNTING SYSTEM IN ENTERPRISES AND WAYS TO INCREASE THE EFFICIENCY OF AUDIT INSPECTIONS

Authors

Abdurahimov Humoyun, Hushnudbek Teshaboyev 4th-year student at Andijan State Technical Institute, Assistant at Andijan State Technical Institute

Keywords:

material accounting, audit, internal control, accounting system, enterprise, inventory, efficiency.

Abstract

This article analyzes the issues of improving the material accounting system in enterprises and increasing the efficiency of audit inspections. The study examines the theoretical foundations, practical problems of material accounting, and the role of audit. Scientific recommendations are proposed to modernize accounting systems using digital technologies and to enhance audit quality.

References

Dusmuratov R.D. “Buxgalteriya hisobi nazariyasi” – Toshkent: O‘qituvchi, 2019. – 320 b.

Sotivoldiyev A.S. “Buxgalteriya hisobi” – Toshkent: Iqtisodiyot, 2020. – 280 b.

Weygandt K., Kimmel D. “Accounting Principles” – USA: Wiley, 2018. – 850 p.

Hayes R. “Principles of Auditing” – UK: Pearson Education, London, 2017. – 600 p.

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Published

2026-03-31

How to Cite

Abdurahimov Humoyun, Hushnudbek Teshaboyev. (2026). IMPROVING THE MATERIAL ACCOUNTING SYSTEM IN ENTERPRISES AND WAYS TO INCREASE THE EFFICIENCY OF AUDIT INSPECTIONS. Ethiopian International Journal of Multidisciplinary Research, 13(03), 1393–1395. Retrieved from https://www.eijmr.org/index.php/eijmr/article/view/5834