NOMODDIY AKTIVLAR AUDITIDA RISKLARNI BAHOLASH VA AUDITORLIK DALILLARINI TOʻPLASH USLUBIYOTINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.21312722Keywords:
auditorlik riski, muhim buzib koʻrsatish, ajralmas risk, nazorat vositalari riski, aniqlanmaslik riski, auditorlik dalili, tasdiqlanishi lozim boʻlgan fikrlar, BHXS-38, BHXS-500, audit taomillari.Abstract
Tezisda nomoddiy aktivlar auditida risklarni baholash va auditorlik dalillarini toʻplashning uslubiy jihatlari
tadqiq qilingan. Auditorlik riski, muhim buzib koʻrsatish riski (ajralmas risk, nazorat vositalari riski) va aniqlanmaslik riski
oʻrtasidagi bogʻliqlik asoslangan. Auditorlik dalillarini toʻplash boʻyicha yettita tartib-taomil (tekshirish, kuzatuv, tashqi
tasdiqnoma, qayta hisoblash, qayta amalga oshirish, tahliliy tartib-taomillar, rasmiy soʻrov) tavsiflangan.
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