O‘ZBEKISTON AUDITORLIK TASHKILOTLARIDA ICHKI SIFAT NAZORATI STANDARTLARINI RISKKA YO‘NALTIRILGAN YONDASHUV ASOSIDA TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.20357514Keywords:
auditorlik tashkiloti, ichki sifat nazorati, ichki standartlar, riskka yo‘naltirilgan yondashuv, audit sifati, auditorlik xulosasi, moliyaviy hisobot, risklarni baholash, monitoring, auditorlik dalillariAbstract
Mazkur maqolada O‘zbekiston auditorlik tashkilotlarida ichki sifat nazorati standartlarini riskka yo‘naltirilgan
yondashuv asosida takomillashtirish masalalari tahlil qilingan. Mavzuning dolzarbligi auditorlik xizmatlari sifatini oshirish,
auditorlik xulosalarining ishonchliligini ta’minlash hamda moliyaviy hisobot foydalanuvchilarining audit natijalariga bo‘lgan
ishonchini kuchaytirish zarurati bilan izohlanadi. Tadqiqotning maqsadi auditorlik tashkilotlarida ichki sifat nazorati
standartlarini takomillashtirish yo‘nalishlarini aniqlash va ularni risklarni baholash mexanizmlari bilan uyg‘unlashtirishdan
iborat. Tadqiqotda tizimli tahlil, qiyosiy tahlil, hujjatlar tahlili, mantiqiy umumlashtirish va risklarni baholash usullaridan
foydalanilgan. Tadqiqot natijalari shuni ko‘rsatdiki, ichki sifat nazorati faqat auditorlik xulosasi tayyorlash bosqichida
emas, balki mijozni qabul qilish, auditni rejalashtirish, auditorlik dalillarini yig‘ish, ishchi hujjatlarni tekshirish va monitoring
jarayonlarida ham doimiy amal qilishi zarur. Maqolada auditorlik tashkilotlarida mijoz riskini baholash varaqalarini joriy
etish, audit rejasini risk darajasiga qarab shakllantirish, auditorlik dalillarini baholash mezonlarini ishlab chiqish hamda
yakuniy xulosa oldidan ichki sifat tekshiruvini kuchaytirish bo‘yicha takliflar berilgan. Xulosa sifatida ichki sifat nazorati
standartlarini riskka yo‘naltirilgan yondashuv asosida takomillashtirish auditorlik xizmatlari sifatini oshirish, xatoliklar
ehtimolini kamaytirish va auditorlik tashkilotlarining professional javobgarligini kuchaytirishga xizmat qilishi asoslangan.
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