BUXGALTERIYA AUDITINING AHAMIYATI VA UNING RIVOJLANISH TENDENSIYALARI
DOI:
https://doi.org/10.5281/zenodo.20476117Abstract
Ushbu maqolada buxgalteriya auditining zamonaviy iqtisodiy muhitdagi ahamiyati va uning rivojlanish
yo‘nalishlari chuqur tahlil qilingan. Tadqiqotda audit xizmatlarining korxonalar moliyaviy shaffofligi va boshqaruv
samaradorligini ta’minlashdagi roli yoritilgan. Shuningdek, raqamlashtirish jarayonlari va xalqaro standartlarga
muvofiqlashtirishning audit amaliyotiga ta’siri baholangan. 2020–2024-yillar davomida O‘zbekistonda audit xizmatlarining
rivojlanish dinamikasi statistik ma’lumotlar asosida tahlil qilingan. Tadqiqot natijalari audit sohasida kadrlar tayyorlash
tizimini takomillashtirish hamda texnologik modernizatsiyani kuchaytirish zarurligini ko‘rsatadi
Keywords
buxgalteriya auditi, moliyaviy nazorat, audit standartlari, raqamlashtirish, korxona shaffofligi, ichki audit, tashqi audit, risk baholashReferences
1. Hayes R., Wallage P., Gortemaker H. Principles of Auditing: An Introduction to International Standards on Auditing. –
Pearson Education Limited, 2014. – 648 p.
2. DeFond M., Zhang J. A review of archival auditing research // Journal of Accounting and Economics. – 2014. – Vol.
58. – №2-3. – P. 275-326.
3. Francis J.R. A Framework for Understanding and Researching Audit Quality // Auditing: A Journal of Practice & Theory.
– 2011. – Vol. 30. – №2. – P. 125-152.
4. Cameran M., Francis J.R., Marra A., Pettinicchio A. Are there adverse consequences of mandatory auditor rotation?
Evidence from the Italian experience // Auditing: A Journal of Practice & Theory. – 2015. – Vol. 34. – №1. – P. 1-24.
5. Knechel W.R., Salterio S.E. Auditing: Assurance and Risk. – 4th edition. – Routledge, 2016. – 586 p.
6. Кенд А.П., Ким В.В., Юлдашев Н.Х. Развитие аудиторской деятельности в Узбекистане: проблемы и перспективы
// Экономика и финансы. – 2018. – №4. – С. 56-64.
7. Рашидов О.Р., Махмудова М.А. Модернизация системы бухгалтерского учета и аудита в Узбекистане в условиях
цифровой экономики // Вестник науки и образования. – 2020. – №23(101). – С. 45-52.
8. Чориев Ф.Н. Современные тенденции развития методологии аудита в Республике Узбекистан // Проблемы
современной экономики. – 2022. – №2(82). – С. 178-184.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.
