XALQARО STANDARTLARNI AMALGA ОSHIRISH JARAYОNIDA AUDITОRLAR VA KОRXОNALAR UCHUN AMALIY TAVSIYALAR

Azizbek Ibragimov

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

Abstract: Ushbu maqolada korxonalarda Xalqaro moliyaviy hisobot standartlari (XMHFS) va Xalqaro auditstandartlari (XAS)ni joriy etish jarayonining tashkiliy, metodologik va amaliy jihatlari tahlil qilingan. Tadqiqotda XMHFSgamuvaffaqiyatli o‘tishning asosiy omillari sifatida strategik rejalashtirish, malakali kadrlarni tayyorlash, ichki nazorat tiziminitakomillashtirish, axborot tizimlarini kompleks baholash hamda zamonaviy audit metodlaridan, xususan, ma’lumotlar tahlili(Data Analytics) vositalaridan foydalanish masalalari yoritilgan. Shuningdek, avtomatlashtirilgan buxgalteriya tizimlariningauditor kasbiy tavakkalchiligiga ta’siri, raqamli muhitda auditorning vazifalari va ekspertlardan foydalanish zarurati asoslabberilgan. Tadqiqot natijalari korxona va auditor o‘rtasidagi ochiq hamkorlik, proaktiv boshqaruv yondashuvi hamda o‘zaroishonchning globallashuv sharoitida xalqaro standartlarni samarali joriy etishdagi hal qiluvchi omil ekanligini ko‘rsatadi

Keywords: Xalqaro moliyaviy hisobot standartlari (XMHFS); Xalqaro audit standartlari (XAS); audit; strategik rejalashtirish; ichki nazorat tizimi; avtomatlashtirilgan buxgalteriya tizimlari; kasbiy tavakkalchilik; ma’lumotlar tahlili (Data Analytics); korporativ boshqaruv; hamkorlik (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:9286

DOI: 10.5281/zenodo.18714775

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