OLIY TA’LIM MUASSASALARIDA BUDJETDAN TASHQARI TUSHUMLAR AUDITINING O‘ZIGA XOS XUSUSIYATLARI
DOI:
https://doi.org/10.5281/zenodo.21965532Abstract
Oliy ta’lim muassasalarida budjetdan tashqari tushumlar auditining nazariy va amaliy
jihatlari hamda o‘ziga xos xususiyatlari tadqiq etilgan. Budjetdan tashqari mablag‘larning shakllanish manbalari,
ularning maqsadli sarflanishi, ichki nazorat tizimining samaradorligi hamda audit jarayonida qo‘llaniladigan
usullar tahlil qilingan. Shuningdek, budjetdan tashqari tushumlar auditi sifatini oshirish, risklarni baholashga
asoslangan audit yondashuvini joriy etish hamda xalqaro audit standartlari talablariga muvofiq audit amaliyotini
takomillashtirish bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan
Keywords
oliy ta’lim muassasasi, budjetdan tashqari tushumlar, audit, ichki audit, moliyaviy nazorat, audit riski, ichki nazorat, moliyaviy hisobotReferences
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