AUDIT JARAYONIDA DALIL OLISH VA UNING MUAMMOLARI
DOI:
https://doi.org/10.5281/zenodo.20143056Keywords:
audit, audit dalillari, dalil olish, auditorlik protseduralar, xalqaro auditorlik standartlari, moliyaviy hisobot, auditorlik xatarlari, dalillarning yetarliligi, dalillarning ishonchliligiAbstract
Ushbu maqolada audit jarayonida dalil olishning nazariy asoslari, dalil turlari va ularni to‘plash usullari
ko‘rib chiqilgan. Shuningdek, audit dalillarini olish jarayonida yuzaga keladigan asosiy muammolar tahlil qilingan va ularni
bartaraf etish bo‘yicha takliflar ishlab chiqilgan. Maqolada xalqaro auditorlik standartlari (ISA) talablari va O‘zbekiston
qonunchiligidagi tegishli normalar ham o‘rganilgan
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Oʻzbekiston Respublikasining 2016-yil 13-apreldagi Buxgalteriya hisobi to‘g‘risida” O‘RQ-404-son Qonuni. https://lex.
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