Auditorlik xulosalarini shakllantirishda auditorlik dalillariga qo‘yiladigan talablar

Otaxon Qo‘shmatov

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 6

Abstract: Mazkur maqolada xo‘jalik yurituvchi subyektlarning auditorlik xulosalariga qo‘yiladigan talablar hamdaauditorlik dalillariga qo‘yiladigan mezonlar bilan batafsil tanishib chiqiladi. Shuningdek, unda moliyaviy hisobot auditijarayonida auditorlik dalillarining tasnifi, ularni to‘plash usullari yoritib beriladi. Auditorlik fikrini asoslashda oqilonaxulosalarga kelish imkonini beruvchi yetarli va tegishli auditorlik dalillariga ega bo‘lish yuzasidan audit tartib-tamoyillariniishlab chiqish va ularni amalda qo‘llash bo‘yicha auditor zimmasiga yuklatilgan mas’uliyat tahlil qilinadi. Ushbu fikrlar ilmiyjihatdan asoslab berilgan.

Keywords: auditorlik dalillarining mosligi; auditorlik dalillarining ishonchliligi; ishonchlilik qiymati; “Auditorlik faoliyati to‘g‘risida”gi qonun; audit nazorati; tekshiruvda risk va muhimlikni qo‘llash (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:6:id:6203

DOI: 10.5281/zenodo.15795606

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