DAVLAT XARIDLARI AUDITIDA MUHIMLIKNI (MATERIALLIKNI) ANIQLASH USLUBI

Shuxrat Rajabov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 7, 235-240

Abstract: Mazkur maqolada davlat xaridlari auditida muhimlikni (materiallikni) aniqlash uslubi ishlabchiqilgan. Muallif tomonidan muhimlikning miqdoriy mezoni — chetlashish summasining xarid qiymatiganisbati — hamda sifat mezonlarini, jumladan, qonuniylik, chetlashish tabiati, jamoat manfaati va takroriyliknibirlashtiruvchi ikki tomonlama uslub taklif etilgan. Ushbu uslubda muhimlik darajasi xatar darajasi bilan teskaribog‘langan: yuqori xatarli xaridlar uchun muhimlik darajasi pastroq, past xatarli xaridlar uchun esa yuqoriroqbelgilanadi. Taklif etilgan uslub tekshiruv qamrovi va tanlanma hajmini ilmiy asoslangan tarzda belgilash,shuningdek, aniqlangan kamchiliklarning jiddiyligini moliyaviy va sifat jihatlaridan baholash imkonini beradi.

Keywords: davlat xaridlari; ichki audit; muhimlik; materiallik; miqdoriy mezon; sifat mezonlari; xatar; tanlanma; tekshiruv qamrovi; budjet tashkilotlari (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:7:id:11711

DOI: 10.5281/zenodo.21538436

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