Article,

Assessment Directions In The Audit Of Financial Statements

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CENTRAL ASIAN JOURNAL OF INNOVATIONS ON TOURISM MANAGEMENT AND FINANCE, (2022)

Abstract

This article discusses the issues of evaluating the effectiveness of the internal control system during the audit of financial statements. As a result of the studies, the elements of the components of the internal control system in business entities were clarified. Also, this article describes the components of an internal control system.

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