O‘ZBEKISTON AUDITORLIK TIZIMIDA KASBDOSHLAR TOMONIDAN BAHOLASH (PEER REVIEW) TIZIMINI JORIY ETISH ISTIQBOLLARI

Jaxongir Parpiyev

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 11

Abstract: Ushbu maqolada O‘zbekiston auditorlik tizimida kasbdoshlar tomonidan baholash — “peer review”mexanizmini joriy etishning ilmiy-nazariy hamda amaliy asoslari yoritilgan. Xalqaro tajriba tahliliga asoslanib, ushbutizimning auditorlarning professional mulohazasi, etik me’yorlarga rioya etishi va audit sifatini oshirishdagi ahamiyatianiqlangan. Tadqiqot natijalari O‘zbekistonda “peer review” tizimini joriy etish uchun zarur shart-sharoitlar mavjudliginiko‘rsatadi. Shu bilan birga, uning samarali faoliyat yuritishi uchun qonunchilik, metodologiya, malaka oshirish tizimi vaaxborot-texnologik infratuzilmani takomillashtirish lozimligi ta’kidlangan. Shuningdek, Deloitte, KPMG, EY va Mazars kabixalqaro kompaniyalarda qo‘llanilayotgan ilg‘or “Real-time feedback” hamda “Peer Review AI” tizimlari tahlil qilinib, ularnimilliy sharoitga moslashtirish istiqbollari yoritilgan. Maqolada “peer review” tizimini bosqichma-bosqich, dastlab ixtiyoriy,so‘ngra majburiy shaklda joriy etish, shuningdek professional uyushmalar tomonidan auditorlarning kasbiy mulohazasinirivojlantirishga oid ko‘rsatmalar ishlab chiqish taklif etilgan

Keywords: auditorlik tizimi; professional mulohaza; peer review; sifat nazorati; auditorlik etikasi; xalqaro tajriba; raqamli audit; real-time feedback; auditorlar palatasi; kasbiy standartlar; audit sifati; malaka baholash (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:11:id:7678

DOI: 10.5281/zenodo.17551242

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