Abstract

This article discusses solutions the legal basis of conducting an audit of non-state non-profit organizations (NSNPO), the purpose of the audit, the requirements for the organization of NSNPO activities and their classification, and the aspects of the problems of checking the sources of funding for NSNPOs. Today, the dynamic change of the number of NSNPOs in Uzbekistan, the analysis by sectors, the procedure for auditing operations related to the main activities of NSNPOs are covered. Also, suggestions and recommendations on improving the legal basis of organization of NSNPO audit were developed and relevant conclusions were formed.This, in turn, makes it possible to improve the audit of spending targeted income on the main activities of NSNPOs and draw up a reliable audit report on financial statements.

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