XUSUSIY VA KORPORATIV TUZILMALARDA AUDITORLIK TEKSHIRUVI HAMDA AUDITORLIK XULOSASINI SHAKLLANTIRISH AMALIYOTI

Ulug‘bek Xolmirzayev and Toxirjon Ubaydullayev

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 2

Abstract: Mazkur maqolada xususiy va korporativ tuzilmalarda auditorlik tekshiruvini amalga oshirish hamdaauditorlik xulosasini shakllantirishning amaliy jihatlari tizimli ravishda yoritilgan. Bozor iqtisodiyoti sharoitida moliyaviyhisobotlarning ishonchliligi va shaffofligini ta’minlashda auditorlik tekshiruvi muhim nazorat va ishonch mexanizmisifatida namoyon bo‘lishi asoslab berilgan. Tadqiqotda xususiy va korporativ subyektlar faoliyatida auditning maqsadi,turi, ko‘lami hamda ichki nazorat tizimining rivojlanganlik darajasi bo‘yicha farqlar tahlil qilingan. Shuningdek, auditorlikxulosasining shakllanishiga ta’sir etuvchi omillar, jumladan, risklarga asoslangan yondashuv, tashkiliy-huquqiy shakl vaboshqaruv modeli xususiyatlari ochib berilgan. Amaldagi qonunchilik talablari asosida tashabbusli va majburiy auditorliktekshiruvlarining o‘rni yoritilib, auditorlik xulosasining investitsion qarorlar, korporativ boshqaruv va moliyaviy barqarorliknita’minlashdagi ahamiyati asoslangan. Tadqiqot natijalari auditorlik faoliyatini takomillashtirish va audit sifatini oshirishgaxizmat qiladi.

Keywords: auditorlik tekshiruvi; auditorlik xulosasi; xususiy tuzilmalar; korporativ tuzilmalar; moliyaviy hisobot; ichki nazorat tizimi; majburiy audit; tashabbusli audit; korporativ boshqaruv; moliyaviy risklar (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:2:id:9144

DOI: 10.5281/zenodo.18618148

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