AUDITORLIK TEKSHIRUVI JARAYONIDA AUDITORLIK DALILLARINI TO‘PLASH VA BAHOLASH USLUBIYOTINI TAKOMILLASHTIRISH

Dilshodjon Qodirjonov and Ulug‘bek Xolmirzayev

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4

Abstract: Ushbu maqolada zamonaviy iqtisodiy sharoitda auditorlik tekshiruvi jarayonida auditorlik dalillarini to‘plashva ularning ishonchliligini baholash uslubiyotini takomillashtirish masalalari tadqiq etiladi. Tadqiqotning dolzarbligi raqamlitransformatsiya va iqtisodiy munosabatlarning globallashuvi sharoitida an’anaviy audit usullarining samaradorligi pasayibborayotganligi bilan belgilanadi. Maqolada auditorlik dalillarini yig‘ishning an’anaviy va zamonaviy usullari, statistik tanlabolish tartiblari, nazorat testlari va raqamli texnologiyalarni qo‘llash samaradorligi tahlil qilinadi. Tadqiqot natijalari asosidamilliy audit tizimida dalillar ishonchliligini oshirishning amaliy yo‘llari taklif etiladi

Keywords: auditorlik dalillari; auditorlik xavfi; Xalqaro audit standartlari (XAS 500); raqamli transformatsiya; sun’iy intellekt; masofaviy audit; statistik tanlab olish; nazorat testlari; auditorlik xulosasi; ishonchlilikni baholash (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:id:9548

DOI: 10.5281/zenodo.19006867

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