MAJBURIYATLAR AUDITINING ASOSIY O‘ZIGA XOS XUSUSIYATLARI
DOI:
https://doi.org/10.5281/zenodo.18766732Keywords:
majburiyatlar auditi, auditorlik risklari, diskontlash, samarali foiz stavkasi, auditorlik dalillari, haqqoniy qiymat, ichki nazorat.Abstract
Mazkur maqolada xo‘jalik yurituvchi subyektlarda moliyaviy majburiyatlar auditini tashkil etishning nazariymetodologik
asoslari hamda uning o‘ziga xos xususiyatlari tadqiq etilgan. Amaliyotda majburiyatlarni tan olish, baholash,
diskontlash, samarali foiz stavkasi usulini qo‘llash hamda haqqoniy qiymatni aniqlash jarayonlari auditorlik tekshiruvining
muhim va mas’uliyatli yo‘nalishlari sifatida asoslab berilgan. Tadqiqot natijasida majburiyatlar auditini samarali
rejalashtirish, auditorlik dalillarini tizimli ravishda to‘plash va baholash, shuningdek, hisob-kitoblarni qayta hisoblash
jarayonlarini takomillashtirishga qaratilgan metodik yondashuv ishlab chiqildi. Taklif etilgan mexanizmlar audit sifatini
oshirish, moliyaviy hisobotlarning ishonchlilik darajasini mustahkamlash hamda boshqaruv qarorlarini qabul qilishning
axborot bazasini yanada kuchaytirishga xizmat qiladi
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