MOLIYAVIY NATIJALAR TO‘G’RISIDAGI HISOBOTNI TUZISH, TAQDIM QILISH VA AUDITINI O‘TKAZISH TARTIBLARI

Bobur Boronov, Otabek Boybolsinov and Xurshid Erkinov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 6

Abstract: Ushbu maqolada moliyaviy natijalar to‘g‘risidagi hisobotni tuzish, taqdim etish va auditdano‘tkazishning nazariy hamda amaliy jihatlari yoritilgan. Moliyaviy hisobotlarning mazmuni, ularni shakllantirishtamoyillari, amaldagi qonunchilik va xalqaro standartlar talablari asosida tuzish tartibi tahlil qilingan. Shuningdek,moliyaviy natijalar to‘g‘risidagi hisobot ma’lumotlarining ishonchliligi va sifatini ta’minlashda auditning muhimahamiyati, auditorlik tekshiruvining asosiy bosqichlari hamda samarali usullari ko‘rib chiqilgan. Tadqiqotnatijasida moliyaviy hisobotlarning shaffofligi, aniqligi va axborot qiymatini yanada oshirishga qaratilgan amaliytaklif va tavsiyalar ishlab chiqilgan.

Keywords: moliyaviy natijalar; moliyaviy hisobot; foyda va zararlar hisoboti; audit; auditorlik tekshiruvi; buxgalteriya hisobi; moliyaviy tahlil; xalqaro moliyaviy hisobot standartlari (MHXS); ichki nazorat; hisobot taqdimoti; moliyaviy ko‘rsatkichlar; korxona faoliyati samaradorligi (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:6:id:10998

DOI: 10.5281/zenodo.20690934

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