INVESTMENTS AUDIT AND EVALUATIONS
Keywords:
Investment climate,BERI Index,Political satability,Foreign investments,Credit rating, Devaluation risk,International Rating System,Currency Convertibility.Abstract
This article analyzes the content of the processes of audit and evaluation of investments, their role in the economic system and their importance in ensuring their effectiveness. With an increase in the volume of investments, the need to control their financial security increases. Therefore, through an investment audit, the legitimacy, feasibility and effectiveness of investment projects are determined. The assessment, on the other hand, serves to determine the true value of the investment and it is the main resource in the decision-making process. The article discusses modern international approaches, methods of assessment (discounted cash flows, Market Comparison, asset-based approaches), as well as auditing standards used in Uzbekistan and international experiments. The results of the study show that the integrated approach of investment auditing and assessment serves to reduce investment risks and ensure the rational use of resources.
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