O‘ZBEKISTON O‘RTA BIZNES KORXONALARIDA TOVAR-MODDIY ZAXIRALAR AUDITINI TAKOMILLASHTIRISH: MUAMMOLAR, SABABLAR VA KOMPLEKS YECHIMLAR

Baxtiyor Kutimov and Maftunaxon Abduraimova

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 3

Abstract: Zamonaviy iqtisodiyot sharoitida korxonalarda hisob va audit tizimlarining samaradorligi moliyaviybarqarorlikni ta’minlashda muhim omil hisoblanadi. Mazkur maqolada O‘zbekiston o‘rta biznes korxonalarida tovarmoddiyzaxiralar (TMZ) auditining tizimli kamchiliklari va ularni bartaraf etishga qaratilgan kompleks model taqdim etiladi.«Odil Audit» MChJ materiallariga tayangan holda uchta korxona kesimida empirik tahlil o‘tkazildi. Sabab-oqibat tahlilishuni ko‘rsatdiki, asosiy muammolar — inventarizatsiya nomuvofiqliklari, baholash usulining noizchilligi va eskirganTMZlarning hisobda qolishi — ichki nazorat tizimining zaifligi hamda standartlar bo‘yicha bilim yetishmasligi bilan bog‘liq.Xalqaro ilmiy adabiyotlar (Arens & Elder, 2020; Goto, 2023; Ceki & Moloi, 2024) tahliliga asoslanib, O‘zbekiston sharoitigamoslashtirilgan uch qatlamli model (metodologik → texnologik → strategik) ishlab chiqildi

Keywords: TMZ auditi; xavf-asosidagi audit; IAS 2; ISA 501; raqamli audit; 1C; O‘zbekiston (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:3:id:9785

DOI: 10.5281/zenodo.19401886

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