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No. 5 (2025)
Marketing

Articles

SPECIFIC CHARACTERISTICS OF AUDITING CULTURAL INSTITUTIONS

Published 2025-05-31

Authors
Annayev Abdurasul Abdurashidovich
Affiliation
Samarkand Institute of Economics and Service, assistant of the department of accounting and auditing in other sectors
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Abstract

This scientific work analyzes the specific features of auditing cultural institutions. In particular, the financial, legal and social aspects of the activities of cultural institutions such as theaters are comprehensively considered. The study identifies t he main problems encountered in the audit process, develops practical proposals for their solution and improvement. It also substantiates the need for special approaches, assessment criteria and differential methodology to increase the efficiency of audits in cultural institutions.

Keywords

cultural sphere, audit features, theater institution, financial control, social efficiency, copyright, fixed assets, budget funds, differential approach, audit methodology. 536

References

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