Export operations audit and its implementation stages

Authors

  • S.I. Khujamuradova Associate Professor, Doctor of Philosophy (PhD) in Economics, Alfraganus University

Keywords:

audit of export operations, internal control, financial accounting, foreign economic activity, risk assessment

Abstract

Export-import operations have a significant impact on the financial stability and efficiency of enterprises. This article analyzes the audit of export operations, its methodology, and implementation stages in Uzbekistan. The study covers issues related to the use of specialized audit approaches, internal control systems, documentation, and accurate financial accounting.

References

1. UZA. Uzbekistan’s foreign trade turnover exceeded $81 billion in 2025. https://uza.uz/en/posts/uzbekistans-foreign-trade-turnover-exceeded-81-billion-in2025_809845.

2. Dobre C. Great Britain and Germany Supreme Audit Institutions. The Annals of the University of Oradea: Economic Sciences, 2012, vol. 21, iss. 1, pp. 695–701.

3. Остаев Г.Я. Методика аудита экспортных и импортных операций // Научное обеспечение АПК. Итоги и перспективы 16–18 октября 2013 г. /Материалы международной научно-практической конференции, посвященной 70-летию ФГБОУ ВПО Ижевская ГСХА. Т. 2. Ижевск, ФГБОУ ВПО Ижевская ГСХА. С. 257–261.

4. Остаев Г.Я. Методические особенности аудита отдельных экспортных операций. Международный бухгалтерский учет. 42. 2015. -С. 27–49.

5. Suits V.P., Voloshin D.A. Audit effektivnosti biznes-protsessov kak instrument kontrolya [Auditing the efficiency of business processes as a controlling tool]. Problemy teorii i praktiki upravleniya = Theoretical and Practical Aspects of Management, 2014, no. 6, pp. 100–107.

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Published

2026-02-16

How to Cite

S.I. Khujamuradova. (2026). Export operations audit and its implementation stages. INTEGRATION OF EDUCATION AND SCIENCE: GLOBAL CHALLENGES AND SOLUTIONS, 2(2), 129–134. Retrieved from https://worldconferences.us/index.php/iesg/article/view/1033