AUDITORLARNING PROFESSIONAL FIKR VA MULOHAZALARINI TAKOMILLASHTIRISHDA XALQARO ILG‘OR TAJRIBALARNING AHAMIYATI
DOI:
https://doi.org/10.5281/zenodo.20311483Keywords:
auditorlik xulosasi, professional fikr, mulohaza, xalqaro tajriba, auditning muhim masalalari (KAM), etik me’yorlar, mustaqil fikrlash, sun’iy intellekt, analitik vositalar, auditorlik sifatini oshirishAbstract
Ushbu maqolada auditorlarning professional fikr va mulohazalarini takomillashtirishda xalqaro ilg‘or tajribalarning
o‘rni va ahamiyati tahlil qilinadi. Global audit amaliyotida professional shubha, obyektivlik va analitik tafakkurga
asoslangan yondashuvlar auditorlik qarorlarini shakllantirishning muhim tamoyillari sifatida e’tirof etilgan. Tadqiqotda
AQSH, Buyuk Britaniya, Germaniya, Kanada va Yaponiyada shakllangan professional yondashuvlar, shuningdek, sun’iy
intellekt va ekspert tizimlaridan foydalanishning amaliy natijalari o‘rganilgan. O‘zbekiston auditorlik tizimida auditning
muhim masalalarini aniqlash va ifodalash bilan bog‘liq ayrim jihatlar tahlil qilinib, xalqaro tajribani milliy standartlarga
moslashtirish yo‘llari ishlab chiqilgan. Shuningdek, etik qaror qabul qilishni rag‘batlantirish, mustaqil fikrlashni rivojlantirish
hamda analitik va texnologik vositalarni joriy etish orqali auditorlik mulohazalari sifatini oshirish bo‘yicha amaliy tavsiyalar
taklif etilgan. Tadqiqot natijalari auditorlik faoliyatining shaffofligi, ishonchliligi va jamoatchilik nazoratini yanada mustahkamlash
uchun metodik asos yaratadi.
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