O‘ZBEKISTONDA QURILISH SOHASIDA AUDITORLIK FAOLIYATINI TAKOMILLASHTIRISH VA SOHAGA XOS METODIKALARNI JORIY ETISH MASALALARI
DOI:
https://doi.org/10.5281/zenodo.20615186Keywords:
qurilish auditi, tarmoq uslubiyoti, resurs usuli, yashirin ishlar, “Shaffof qurilish”, auditorlik riski, muhandislik- iqtisodiy yondashuv.Abstract
Ushbu maqolada Oʻzbekiston iqtisodiyotida qurilish sohasining tutgan oʻrni hamda tarmoqdagi moliya-xoʻ-
jalik jarayonlarini audit qilishning oʻziga xos xususiyatlari tahlil qilingan. Qurilish tashkilotlarida sohaga xos (tarmoq) audit
uslubiyotini yanada takomillashtirish zarurati oʻrganilib, resurs usulida narx shakllanishi hamda “yashirin ishlar” auditining
samaradorligini oshirishga qaratilgan muhandislik-iqtisodiy yondashuvlar taklif etilgan. Shuningdek, “Shaffof qurilish”
milliy axborot tizimi imkoniyatlaridan auditorlik tekshiruvlarida samarali foydalanish yoʻllari yoritilgan
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