NOMODDIY AKTIVLAR BILAN BOG‘LIQ HISOB BAHOLARINI AUDIT QILISHNING ISA 540 ASOSIDAGI METODIKASI
DOI:
https://doi.org/10.5281/zenodo.22179336Abstract
Axborot-kommunikatsiya texnologiyalari (AKT) sohasidagi nomoddiy aktivlar bilan bog‘liq hisob baholarini,
xususan, adolatli qiymat va qadrsizlanishni audit qilish masalalari tadqiq etilgan. Nomoddiy aktivlarning balans qiymati
ko‘p jihatdan rahbariyat tomonidan shakllantiriladigan taxminlarga asoslanishi sababli, aynan baholash tasdig‘i auditning
murakkab va yuqori xatarli yo‘nalishlaridan biri ekanligi asoslangan. Tadqiqot metodologiyasida qiyosiy tahlil, tizimlashtirish
va modellashtirish usullaridan foydalanilgan. Tadqiqot natijasida ISA 540 asosida hisob baholarini audit qilishning uslubiy
majmui ishlab chiqilgan: baholarning xos xatar omillari bo‘yicha tasnifi, auditor javobining uchta yondashuvidan birini
tanlash algoritmi, qadrsizlanish testini tekshirishning olti bosqichli modeli va tekshiruv varaqasi taklif etilgan. Tadqiqotning
ilmiy yangiligi sezgirlik tahlili asosida auditor oralig‘ini shakllantirish va uni rahbariyat bahosi bilan taqqoslash mexanizmini
ishlab chiqishda namoyon bo‘ladi.
Keywords
nomoddiy aktiv, hisob bahosi, ISA 540, adolatli qiymat, qadrsizlanish, baholash noaniqligi, sezgirlik tahlili, auditor oralig‘i, DCF modeli, AKT sohasi.References
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