Ўзбекистон республикаси банк-молия академияси, тошкент ирригация ва мелиорация институти ва тошкент молия институти ҳузуридаги фан доктори илмий даражасини берувчи

SCIENTIFIC COUNCIL FOR AWARDING SCIENTIFIC
DEGREES DSc.27.06.2017.I.17.01 AT THE
TASHKENT INSTITUTE OF FINANCE 
TASHKENT INSTITUTE OF FINANCE 
AVLOKULOV ANVAR ZIYADULLAYEVICH 
 
 
IMPROVING THE METHODOLOGY OF ACCOUNTING AND 
AUDITING FINANCIAL RESULTS 
 
 
 
08.00.08 – Accounting, economic analysis and audit 
 
 
 
 
 
 
DOCTORAL (DSc) DISSERTATION ABSTRACT 
 ON ECONOMIC SCIENCES 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Тashkent – 2019 

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65 
INTRODUCTION (abstract of the thesis of the doctor of economics (DSc)) 
The purpose of the research
is to develop scientific proposals and practical 
recommendations for improving the theoretical and methodological foundations 
for accounting and auditing financial results. 
The object of the research 
is the financial and economic activity of joint-
stock companies in the production industry of the Republic of Uzbekistan. 
The scientific novelty of the research
is as follows: 
proposed the pragmatic conception use in expansion information scope and 
increase transparency of financial results’ indicators in accounting;
revealed the economic essence of the terms “expenses”, “expenditure”, 
“costs” in calculating the cost price of products (services) and improved their 
usage mechanism in business entities; 
developed the three-stage-algorithm of the controls of financial results’ 
statement in improving the internal control methodic of financial results’ 
statement;
introduced the principle of “honesty” in the audit activity in order to audit 
efficiently financial results’ statement and other forms of financial statements; 
improved methods of auditing by designation directions in the formation the 
system of indicators expressing financial results, planning the audit of financial 
results, organizing the audit of product sales and financial results, auditing gross 
profit from product sales, and auditing other income from operating activities.