Aksiyadorlik jamiyatlarida moliyaviy instrumentlar auditi uchun tavakkalchilikka asoslangan baholash mezonlarini takomillashtirish
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https://doi.org/10.5281/zenodo.15748860##article.subject##:
moliyaviy instrumentlar, audit, risk indikatorlari, tavakkal darajasi, ballik baholash, audit strategiyasi##article.abstract##
Mazkur maqolada aksiyadorlik jamiyatlarida moliyaviy instrumentlar auditi uchun tavakkalchilikka asoslangan
baholash mezonlarini ishlab chiqish masalasi tadqiq etilgan. Tadqiqotda risk indikatorlari asosida ballik tizim
yaratilib, u 5 ta real sektor aksiyadorlik jamiyati misolida sinovdan o‘tkazilgan. Model amaliyoti shuni ko‘rsatdiki, tavakkal
darajasiga asoslangan audit strategiyasi auditorlik rejasini optimallashtirishga, resurslarni to‘g‘ri taqsimlashga va audit
xulosasining aniqligini oshirishga xizmat qiladi.
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