AUDITNING XALQARO STANDARTLARI ASOSIDA BUDJET BILAN HISOB-KITOBLAR AUDITINI TASHKIL QILISHNING AMALIY JIHATLARI

Zuhriddin Rashidov

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 10

Abstract: Ushbu maqolada auditning xalqaro standartlari asosida budjet bilan hisob-kitoblar auditini tashkil etishningamaliy jihatlari tahlil qilinadi. Budjet tashkilotlari faoliyatida moliyaviy hisobotlarning ishonchliligini ta’minlash, budjetmablag‘larining maqsadli sarflanishini nazorat qilish hamda audit jarayonida xalqaro standartlarga muvofiq yondashuvlarniqo‘llash masalalari yoritiladi. Maqolada, ayniqsa, auditning rejalashtirish bosqichi, auditori risklarni baholash, ichkinazorat tizimini tahlil qilish va hujjatlarni tekshirish metodikasi kabi amaliy yo‘nalishlarga e’tibor qaratilgan. Shuningdek,O‘zbekiston Respublikasida budjet tashkilotlari auditini xalqaro standartlarga mos ravishda tashkil etishning muammolariva ularni bartaraf etish bo‘yicha takliflar ishlab chiqilgan.

Keywords: audit; xalqaro audit standartlari; budjet tashkiloti; hisob-kitoblar; moliyaviy nazorat; audit jarayoni; ichki nazorat tizimi; audit riski; audit dalillari. (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:10:id:7487

DOI: 10.5281/zenodo.17515018

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