IMPROVEMENT OF PUBLIC PROCUREMENT AUDIT
DOI:
https://doi.org/10.62536/sjehss.2025.v3.i2.pp58-62Keywords:
Audit, audit activity, digital audit, public procurement audit, electronic system.Abstract
This article considers theoretical issues of organization of public procurement audit, which is a component of financial control. Furthermore, the article presents regulatory legal basis of the public procurement audit in the context of economy digitalization.References
Law of the Republic of Uzbekistan № LRU-684 “On Public Procurement” dated April 22, 2021.
Resolution of the President of the Republic of Uzbekistan dated December 5, 2019 № PR-4544 “On measures to further improve the public procurement system and widely involve business entities in the public procurement process”.
Resolution of the President of the Republic of Uzbekistan dated July 10, 2024 № PR-249 “On measures to improve the public procurement system and encourage the participation of small businesses in it”.
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Kurbanov, Z. (2024). IMPROVEMENT OF INCOME TAX ACCOUNTING ON THE BASIS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS. Economic Development and Analysis, 2(3), 329–335. https://doi.org/10.60078/2992-877X-2024-vol2-iss3-pp329-335.
Kurbanov, Z. (2023). ISSUES OF TAXATION OF DIGITAL FINANCIAL ASSETS. Economic Development and Analysis, 1(2), 173–178. retrieved from https://inlibrary.uz/index.php/eitt/article/view/44676.
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