Aksiyadorlik jamiyatlarida moliyaviy instrumentlar auditi uchun tavakkalchilikka asoslangan baholash mezonlarini takomillashtirish
DOI:
https://doi.org/10.5281/zenodo.15779535Keywords:
moliyaviy instrumentlar, audit, risk indikatorlari, tavakkal darajasi, ballik baholash, audit strategiyasiAbstract
Mazkur maqolada aksiyadorlik jamiyatlarida moliyaviy instrumentlar auditi uchun tavakkalchilikka asoslangan
baholash mezonlarini ishlab chiqish masalasi tadqiq etilgan. Tadqiqotda risk indikatorlari asosida ballik tizim
yaratilib, u 5 ta real sektor aksiyadorlik jamiyati misolida sinovdan o‘tkazilgan. Model amaliyoti shuni ko‘rsatdiki, tavakkal
darajasiga asoslangan audit strategiyasi auditorlik rejasini optimallashtirishga, resurslarni to‘g‘ri taqsimlashga va audit
xulosasining aniqligini oshirishga xizmat qiladi
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