Asian Journal of Multidimensional Research (AJMR)
Year : 2019, Volume : 8, Issue : 2
First page : ( 95) Last page : ( 100)
Online ISSN : 2278-4853.
Article DOI : 10.5958/2278-4853.2019.00035.1

Use of hotel property and auditor's assessment of the current activity effectiveness

Alimova N. K.

Doctorate Student, Supervisor, Professor K.B. Uzarov, Uzbekistan

Online published on 4 March, 2019.

Abstract

This article makes analyses in the given essentials of auditing activity results and using properties of hotels. Furthermore, there are indexes which indicate major points of expressing them assessment of the current activity. Finally, author concludes use of hotel property and auditor's assessment of the current activity effectiveness. Internal auditors as well as external auditors should play an active role in addressing these pressing issues. However, in practice, internal and external auditors do not have a full role to play. In addition, the hotel account and reporting system should be able to provide comprehensive information that is needed to identify these indicators and give them an auditor's assessment. In our opinion, it is desirable to divide all the indicators that reflect the property status of the hotel and the effectiveness of property use into two groups, namely quantitative and qualitative indicators. We believe that the quantities and quality indicators reflecting the property status of the hotel and the efficiency of ownership use should be established in a holistic manner for all such entities. Thus, A.N. Xolikulov recommended a system of different indicators that reflect the quality and effectiveness of the hotel and the rules for identifying them.

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Keywords

Hotel, Auditing, Counting, Analyze, Hotel's Property, Results of Activity.

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