MOLIYAVIY HISOBOT SHAFFOFLIGINI TA’MINLASHDA MAJBURIYATLAR AUDITINING O‘RNI VA AHAMIYATI
DOI:
https://doi.org/10.5281/zenodo.23835880Annotatsiya
Ushbu maqolada moliyaviy hisobot shaffofligini ta’minlashda majburiyatlar auditining o‘rni va ahamiyati tadqiq etilgan. Tadqiqotda xalqaro audit nazorati organlarining empirik ma’lumotlari va “Katta to‘rtlik” (Big Four) auditorlik tarmoqlarining amaliy tadqiqotlari tahlil etilgan hamda olib borilgan tadqiqotlar asosida O‘zbekiston Respublikasi auditorlik amaliyoti uchun metodik tavsiyalar ishlab chiqilgan. Shuningdek, maqolada majburiyatlar auditining ahamiyati xalqaro nazorat organlarining tasdiqlangan miqdoriy ma’lumotlari bilan bog‘langan holda tahlil qilingan hamda yetkazib beruvchilarni moliyalashtirish kelishuvlari (supplier finance arrangements) balansdan tashqari yoki yetarli darajada oshkor etilmagan majburiyatlarning zamonaviy shakli sifatida milliy audit amaliyotida hisobga olish zarurati asoslangan.Kalit soʻzlar
majburiyatlar auditi, moliyaviy hisobot shaffofligi, to‘liqlik tasdig‘i, balansdan tashqari majburiyatlar, yetkazib beruvchilarni moliyalashtirish kelishuvlari, audit sifati, MHXS, auditorlik skeptitsizmiFoydalanilgan adabiyotlar roʻyxati
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