MOLIYAVIY INVESTITSIYALAR AUDITINI O‘TKAZISH METODIKASINI VA AUDIT RISKLARINI BAHOLASHNI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.21514942Keywords:
moliyaviy investitsiyalar, audit, audit riski, xos risk, nazorat riski, aniqlash riski, analitik protseduralar, auditorlik tasdiqlari, audit metodikasi, Xalqaro audit standartlari (XAS/ISA).Abstract
Mazkur maqolada moliyaviy investitsiyalar auditini o‘tkazish metodikasini takomillashtirish masalalari tadqiq
etilgan. Amaldagi auditorlik amaliyotida moliyaviy investitsiyalar auditi uchun ixtisoslashtirilgan metodika hamda audit
risklarini maqsadli baholash tizimini yanada takomillashtirish zarurligi asoslangan. Tadqiqot natijasida audit risklarini
baholashning besh bosqichli modeli, shuningdek, moliyaviy investitsiyalar guruhlari va auditorlik tasdiqlari kesimida analitik
audit protseduralarining ixtisoslashtirilgan matritsasi ishlab chiqilgan. Taklif etilgan metodika audit riskini kamaytirish,
mehnat va vaqt sarfini qisqartirish hamda audit sifatini oshirish imkonini beradi.
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