THEORETICAL FOUNDATIONS OF ACCOUNTING FOR FINANCIAL ANALYSIS AND AUDITING OF PUBLIC-PRIVATE PARTNERSHIP ENTITIES
Keywords:
public-private partnership, accounting, financial analysis, auditing, financial condition, UzbekistanAbstract
This article examines the theoretical foundations of accounting, financial analysis, and auditing of entities
operating under public-private partnerships (PPPs) in Uzbekistan. It analyzes the core principles of accounting,
methods of financial analysis, and audit procedures applied in PPP enterprises. A mixed-methods approach was
employed, combining qualitative analysis of legislation and enterprise reports with quantitative analysis of financial
indicators. The findings indicate that modern accounting and auditing methods enhance financial transparency,
though challenges related to data quality and professional qualifications persist. Recommendations based on
international experience are tailored to Uzbekistan’s context.
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