Tashkilotning moliyaviy natijalarini hisobga olishda auditni takomillashtirish masalalari

Xurshid Bakayev

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2, issue 8

Abstract: Ushbu maqolada tashkilotning moliyaviy natijalarini hisobga olishda auditni takomillashtirish masalalari vamoliyaviy natijalarni nazorat qilishning asosiy turlari muhokama qilinadi. Korxonaning moliyaviy natijasi uning faoliyatimuvaffaqiyatining asosiy ko‘rsatkichidir. Moliyaviy natijalar auditi buxgalteriya hisobida moliyaviy natijaning to‘g‘ri aksettirilganligini, shuningdek, tegishli me'yoriy hujjatlar qoidalariga muvofiqligini tasdiqlash uchun amalga oshiriladi. Ushbumaqola moliyaviy natijalar auditining mohiyati va vazifalarini belgilaydi. Tadqiqot ishimizda auditorlik tekshiruvlarini tashkiletishning turli usullari ko‘rib chiqilgan bo‘lib, ular auditorlik firmalarining asosi hisoblanadi va auditda zamonaviy usullardanfoydalanish samaradorligini asoslaydi.

Keywords: Audit; moliyaviy natija; auditorlik tekshiruvlari; moliyaviy natijalar auditi; ichki nazorat; hisobot; moliyaviy hisobotlar; aktivlar; uzoq muddatli aktivlar; xo‘jalik yurituvchi subyekt. (search for similar items in EconPapers)
Date: 2024
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