AUDITDA TASHQI TASDIQLAR VA ICHKI NAZORAT TIZIMI
DOI:
https://doi.org/10.5281/zenodo.23833959Annotatsiya
Mazkur tadqiqotda auditorlik tekshiruvlarida tashqi tasdiqlarning tutgan o‘rni, ularning auditorlik dalillari tizimidagi ahamiyati hamda moliyaviy hisobotlarning ishonchliligini ta’minlashdagi roli yoritilgan. Tashqi tasdiqlarning mustaqil uchinchi tomonlardan olinishi ularning yuqori darajadagi ishonchliligini belgilovchi asosiy omil sifatida asoslab berilgan. Shuningdek, tashqi tasdiqlarning auditorlik riskini, xususan, aniqlanmaslik riskini kamaytirish hamda baholangan nazorat riskiga nisbatan tegishli auditorlik protseduralarini belgilashdagi ahamiyati tahlil qilingan.Kalit soʻzlar
tashqi tasdiqlar, auditorlik dalillari, auditorlik riski, ichki nazorat tizimi, moliyaviy hisobot, ISA 505, audit jarayoni, debitorlik qarzlari, kreditorlik qarzlari, auditorlik xulosasi, risklarni baholash, auditorlik standartlariFoydalanilgan adabiyotlar roʻyxati
Akromov, Sh. Sh. (2026). Auditorlik faoliyati rivojlanishiga ta’sir etuvchi omillarni aniqlash va baholash. Finance, Money and Credit, 4(2). https://doi.org/10.5281/zenodo.18864584
Akromov, Sh. Sh. (2026). Xalqaro standartlar talablari asosida auditorlik tekshiruvini tashkil etishning ilmiy-nazariy asoslari. Muhandislik va Iqtisodiyot, 4(2). https://doi.org/10.5281/zenodo.18611628
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2024). Auditing and Assurance Services.
International Auditing and Assurance Standards Board. ISA 500 “Audit Evidence”. (2025). Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 1.
International Auditing and Assurance Standards Board. ISA 505 “External Confirmations”. (2025). Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 1.
International Auditing and Assurance Standards Board. ISA 330 “The Auditor’s Responses to Assessed Risks”. (2025). Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 1.
Messier, W. F., Glover, S. M., & Prawitt, D. F. (2022). Auditing & Assurance Services: A Systematic Approach. McGraw Hill Education.
Karimov, A. A., Islomov, F. R., & Avloqulov, A. Z. (2015). Xalqaro audit: darslik. Iqtisod-Moliya.
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Mualliflik huquqi (c) 2026 Shohrux Shuhrat o‘g‘li Akromov
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