MEHNAT HAQI AUDITINING NAZARIYUSLUBIY ASOSLARI VA XALQARO AUDIT STANDARTLARI (ISA) KONTEKSTIDAGI TALQINI
DOI:
https://doi.org/10.5281/zenodo.21318539Keywords:
mehnat haqi auditi, xalqaro audit standartlari, ISA, riskga asoslangan yondashuv, COSO modeli, audit risklari, Big Four, kasbiy etika.Abstract
Mazkur maqolada mehnat haqi auditining nazariy-uslubiy asoslari hamda uni xalqaro audit standartlari
(ISA) talablariga moslashtirish masalalari oʻrganilgan. Tadqiqotda audit risklari, ichki nazorat tizimi, riskga asoslangan
yondashuv va auditorlik dalillarining ahamiyati tahlil qilingan. Shuningdek, Big Four kompaniyalari tajribasi hamda
zamonaviy raqamli audit texnologiyalarining amaliy jihatlari yoritilgan.
References
Arens, A.A., Elder, R.J., Beasley, M.S. (2019). Auditing and Assurance Services: An Integrated Approach. 17th ed. New
York: Pearson.
Bychkova, S.M. (2008). Международные стандарты аудита Москва: TK Velbi, Prospekt.
Deloitte. (2023). Global Human Capital Trends 2023. New York: Deloitte Insights.
Dodge, R. (1995). The Concise Guide to Auditing Standards. London: Chapman & Hall.
EY. (2023). Future of Work Reimagined Survey. EY Global.
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