AUDITNING XALQARO STANDARTLARINI MOLIYAVIY HISOBOTNI SOXTALASHTIRISH HOLATLARINI ANIQLASHDA QO‘LLASH

Shuxrat Xusanov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 7, 448-453

Abstract: Moliyaviy hisobotlarni soxtalashtirish ularning ishonchliligi, sifati, shaffofligi va haqqoniyligigasalbiy ta’sir ko‘rsatadi hamda auditorlik kasbining, xususan, auditorlar va auditorlik tashkilotlarining xolisligi vaobro‘siga jiddiy xavf tug‘diradi. Tadqiqotda moliyaviy hisobotlarni qasddan buzib ko‘rsatish holatlari hamdamoliyaviy firibgarlikning mazmuni tahlil qilingan. Shuningdek, firibgarlik oqibatida yuzaga keladigan jiddiy buzibko‘rsatishlarni aniqlashda Auditning xalqaro standartlari talablari va tavsiyalarini qo‘llash tartibi ilmiy jihatdanyoritilgan.

Keywords: moliyaviy hisobot; moliyaviy hisobotni soxtalashtirish; moliyaviy firibgarlik; Auditning xalqaro standartlari; auditorlik tekshiruvi; audit riski; qasddan buzib ko‘rsatish; ichki nazorat; auditorlik dalillari; risklarni baholash; faoliyatning uzluksizligi. (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

Downloads: (external link)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/i ... D/article/view/11632 Abstract page (text/html)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/i ... /download/11632/9767 Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:7:id:11632

DOI: 10.5281/zenodo.21354350

Access Statistics for this article

More articles in GREEN ECONOMY AND DEVELOPMENT from "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics
Bibliographic data for series maintained by Xayrulla ().