AUDIT JARAYONIDA DALIL OLISH VA UNING MUAMMOLARI
DOI:
https://doi.org/10.5281/zenodo.20143056Ключевые слова:
audit, audit dalillari, dalil olish, auditorlik protseduralar, xalqaro auditorlik standartlari, moliyaviy hisobot, auditorlik xatarlari, dalillarning yetarliligi, dalillarning ishonchliligiАннотация
Ushbu maqolada audit jarayonida dalil olishning nazariy asoslari, dalil turlari va ularni to‘plash usullari
ko‘rib chiqilgan. Shuningdek, audit dalillarini olish jarayonida yuzaga keladigan asosiy muammolar tahlil qilingan va ularni
bartaraf etish bo‘yicha takliflar ishlab chiqilgan. Maqolada xalqaro auditorlik standartlari (ISA) talablari va O‘zbekiston
qonunchiligidagi tegishli normalar ham o‘rganilgan
Библиографические ссылки
O‘zbekiston Respublikasining 2021-yil 25-fevraldagi “Auditorlik faoliyati to‘g‘risida” O‘RQ-677-son Qonuni. https://lex.
uz/uz/docs/-5307886#-5311335
Oʻzbekiston Respublikasining 2016-yil 13-apreldagi Buxgalteriya hisobi to‘g‘risida” O‘RQ-404-son Qonuni. https://lex.
uz/docs/-2931253?ONDATE=14.04.2016%2000
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Juraev, T. T., & Xoliqov, A. A. (2018). Audit nazariyasi va amaliyoti. Toshkent: TDIU.
Toshmatov, Sh. A. (2019). Moliyaviy nazorat va audit. Toshkent: Moliya.
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American Institute of Certified Public Accountants (AICPA). (2015). Audit Analytics and Continuous Audit: Looking Toward
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