AUDIT SIFATI NAZORATINI TAKOMILLASHTIRISH

Erkin Muydinov

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

Abstract: Mazkur maqolada audit sifati nazoratining besh bosqichli usuli auditorlik xulosalariningishonchliligini ta’minlash va auditorlarning kasbiy mas’uliyatini oshirishning samarali vositasi sifatida tahlilqilingan. Auditorlik faoliyati sifatini nazorat qilishning asosiy bosqichlari, jumladan auditni rejalashtirish,tavakkalchiliklarni baholash, auditorlik amallarini amalga oshirish, natijalarni ichki nazoratdan o‘tkazish hamdabajarilgan ishlar sifatini yakuniy tekshirish jarayonlari yoritib berilgan. Auditning xalqaro standartlariga rioyaetish, xatolar xavfini kamaytirish va auditorlik tekshiruvlari samaradorligini oshirish masalalariga alohida e’tiborqaratilgan. Tadqiqot natijalariga ko‘ra, besh bosqichli usulni qo‘llash auditorlik faoliyatiga bo‘lgan ishonchnimustahkamlash va moliyaviy nazorat tizimini yanada takomillashtirishga xizmat qilishi asoslab berilgan

Keywords: audit; sifat nazorati; audit riski; kichik va o‘rta biznes subyektlari; auditorlik tashkiloti; besh bosqichli sifat nazorati; auditning xalqaro standartlari; ichki nazorat; vakolatli davlat organi; auditorning ishchi hujjatlari; kasbiy etika qoidalari; direktiva (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:11028

DOI: 10.5281/zenodo.20704673

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