O‘ZBEKISTONDA AUDITORLIK FAOLIYATI RIVOJLANISHI VA BIZNESDA MANFAATLAR UYG‘UNLIGI
DOI:
https://doi.org/10.5281/zenodo.18811467Keywords:
audit, auditorlik faoliyati, moliyaviy hisobotlar, moliyaviy hisobotlarning xalqaro standartlari, auditning xalqaro standartlari, buxgalteriya hisobining milliy standartlari, auditning milliy standartlari, manfaatlar uyg‘unligiAbstract
Mazkur maqolada O‘zbekistonda auditorlik faoliyatining rivojlanish jarayoni hamda uning biznes muhitida
manfaatlar uyg‘unligini ta’minlashdagi o‘rni tahlil qilinadi. Tadqiqot auditorlik institutining shakllanishi, normativ-huquqiy
bazasining rivojlanishi va audit xizmatlarining bozor iqtisodiyoti sharoitida tutgan ahamiyatini yoritishga qaratilgan.
Auditorlik faoliyatining moliyaviy axborot ishonchliligini oshirish, xo‘jalik yurituvchi subyektlar faoliyatida shaffoflikni
ta’minlash hamda manfaatdor tomonlar o‘rtasidagi axborot nomutanosibligini kamaytirishdagi roli ko‘rib chiqiladi.
Shuningdek, audit orqali biznes subyektlari, investorlar va davlat manfaatlarining muvozanatlashuvi ilmiy jihatdan
asoslanadi. Tadqiqot natijalari auditorlik faoliyatining biznesda ishonch va barqarorlikni kuchaytirishdagi ahamiyatini
yoritishga xizmat qiladi
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