89 Journal of Public Diplomacy and International Studies www. grnjournal.us AMERICAN Journal of Public Diplomacy and International Studies Volume 02, Issue 02, 2024 ISSN (E):2993-2157 Purpose, Tasks, Necessity of Audit in Uzbekistan Turumova Dildora Abdumannonovna Teacher of the "Economics and Management" department of Jizzakh Polytechnic Institute Rayimqulova Muxlisa Oybek qizi Student of Jizzakh Polytechnic Institute Abstract: There is probably no one who does not understand the word audit now. We know that an audit is a review by independent qualified experts of the company's financial accounts and related financial information in order to draw conclusions about the level of compliance with regulatory documents. is to be researched. Of course, the audit also has its own goals, and we will get to know them in this article. Keywords: сoncept of audit, subject of audit, objects of audit, purpose of audit, tasks of audit. Audit has its own subject and objects. Auditing as a special science is focused on a certain goal and performs several tasks. The subject of the audit is business entities and their activities. It is known that enterprises operate according to their charters. In the course of this activity, financial, material and labor resources are used. The assets of enterprises are constantly aimed at obtaining income and profit. However, these results can be achieved only by fully following the adopted rules. Enterprises must comply with regulatory documents and accepted rules in their activities. Each enterprise determines its accounting policy and calculates based on it. During the audit, the compliance of the enterprise's activities with the adopted laws, compliance of the account information with the financial and economic indicators of the enterprise is checked. The subject of the audit, unlike the audit, is only one type of activity of the enterprise or one. can be an indicator. For example, trading activities, production activities or if not money, goods, securities, currency transactions, etc. The subject of the audit includes verification of the correctness of the company's financial statements, full compliance with the accounting policy, tax policy. The specific subject or object of the audit will directly depend on the contract concluded with the client. Under the market conditions, the activities of enterprises are expanding and developing in every way. We believe that the main objects of the audit at the current stage of economic reforms should be:  operations related to expropriation and privatization of properties,  indicators forming financial results (costs, income, profit and loss)  currency transactions;  foreign economic activity, including foreign investments;  settlement transactions (receivables, payables);  procedures related to securities. 90 Journal of Public Diplomacy and International Studies www. grnjournal.us Thus, the subject and objects of the audit can be grouped in the following order:  activities of business entities;  assets and liabilities of economic entities;  separate processes (operations) of economic entities. The activities of economic entities, in turn, include the following processes: supply process; production process; implementation process; Processes occur through business operations. The audit of economic processes is carried out by checking certain indicators. These indicators can be divided into two: quantitative indicators and quality indicators. Quantitative indicators consist of the volume of manufactured products, sold goods, and performed services. Quality indicators represent the costs, benefits, labor productivity associated with the operation. Individual processes and indicators of enterprises are the objects of audit. The subject of the audit includes the provision of consulting services to business entities on current issues. Auditors and audit organizations provide close assistance to enterprises in matters such as drawing up a "Business Plan", determining the accounting policy, correct calculation of taxes, determining the cost of products, drawing up financial reports based on mutually concluded contracts. Audit has its own methods and methodology. These methods arise from the characteristics of the audit. Conducting an audit in an enterprise requires certain knowledge and work experience from a specialist auditor. Under market conditions, the activities of enterprises and firms based on different properties differ from each other. Their final financial results are also shaped by various transactions and factors. Expertise, evaluation of business entities' activities in accordance with accepted laws and regulations, reaching reasonable conclusions and making recommendations require a lot of knowledge and skill from the auditor. A reliable conclusion as a result of the audit is directly dependent on the methods used in this process. There are many types of these methods. The audit method is based on logical reasoning, scientific achievements, variability of the economic process. Due to operations in business activities, funds are from one form. changes to another form. As a result of this process, the enterprise should get profit. This effect will be achieved in full compliance with the adopted laws. Illegal transactions only harm customers. In the audit process, methods that are widely used in international practice specific to our economy are used. The auditor determines and applies audit methods independently. The composition of these methods directly depends on the subject, purpose and tasks of the audit. The following types of these methods are listed in audit theory and practice:  method of comparison (economic events, comparing indicators with each other and with the business plan);  the hypothesis method (the occurrence of events, their results are studied taking into account various conditions. This method is often widely used in "determining the results of the hidden economy);  the method of analysis and synthesis (the specific indicators that are the object of the audit are studied on the basis of factors, available internal capabilities are determined); 91 Journal of Public Diplomacy and International Studies www. grnjournal.us  method of inspection (all operations are subject to confirmatory inspection in order to give a full assessment of the enterprise's activity);  inventory method (legal assets and liabilities in the enterprise are checked for conformity with accounting information);  calculation method (the cost of completed works, finished products, and the selling price of meals in public catering establishments is determined);  expertise method (reality, truthfulness of documents, quality indicators of products are determined by laboratory);  accounting accounts and the double-entry method, the movement of the company's assets and liabilities, as well as balances, are checked through accounting accounts);  the balance method (control by formalizing events and processes in the enterprise, summarizing initial data). Standardization, evaluation, and grouping methods are also used during the audit process. Audit methods should help determine the causes of each incident, their consequences, compliance of business processes with laws and regulations (criteria). Due to the development of the auditing activity, its style and the methods used in it continue to improve. Recently, in special literature, great attention has been paid to the following methods of auditing: conducting oral surveys with employees (or third parties), drawing up an alternative (alternative) balance sheet for the audited enterprise, tests on audit objects such methods as conducting questionnaires, extensive use of computer information technologies. It should also be noted that auditors (auditing organizations) were accepted during the audit process. in addition to using common (traditional) methods, they can also use non-traditional (local) methods that are convenient for them or considered "trade secrets" for others. 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