Auditda yetarli va mos dalillarni to‘plash tartibi

Isroil Meliyev

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2, issue 3

Abstract: Mazkur maqola auditorlik tekshiruvi yakunida dalillarni shakllantirish va umumlashtirish jarayoniga bag‘ishlanganbo‘lib, unda audit ish hujjatlarining mazmuni ochib berilgan va ularning shakllanish manbalari hamda dalillar turlarianiq tasniflarga ajratilgan. Shuningdek, maqolada auditorlik tekshiruvi yakunida shakllantiriladigan dalillar turlari, ulartarkibi va ulardan foydalanish xususiyatlari, mazkur dalillar ishonchliligiga ta’sir etuvchi omillar hamda auditorlik tekshiruviyakunida tuzilishi lozim bo‘lgan yozma taqdimnoma xatning shakli va mazmuni tavsiya etilgan.

Keywords: Auditorlik dalillar; audit ish hujjatlari; auditorlik hisoboti; taqdimnoma xat; auditorlik ma’lumotnomasi; auditorlik xulosasi; auditorlik tekshiruvi; dalillarning yetarliligi; dalillarning mosligi. (search for similar items in EconPapers)
Date: 2024
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