PUL OQIMLARI AUDITINI TAKOMILLASHTIRISHNING KOMPLEKS USLUBIYATI

Authors

pul oqimlari auditi, AXS, chek-list, IFRIC 12, blockchain, AI/ML, uzluksiz audit, smart-meter, HET AJ, kontinual audit, kontinual monitoring, IFRS

Maqolada “Hududiy elektr tarmoqlari” AJ uchun pul oqimlari auditini takomillashtirishning
to‘rt komponentli kompleks uslubiyati ishlab chiqilgan.

Toshkent davlat iqtisodiyot universiteti
tayanch doktoranti

1. O‘zbekiston Respublikasi Prezidentining 2020-yil 5-oktabrdagi PF-6079-son “Raqamli O‘zbekiston —

2030” strategiyasini tasdiqlash va uni samarali amalga oshirish chora-tadbirlari to‘g‘risida”gi Farmoni.

2. Arens, A. A., Elder, R. J., Beasley, M. S. va Hogan, C. E. (2020). Auditing and Assurance Services: An

Integrated Approach. 17th ed. Hoboken: Pearson.

3. Dusmuratov, R. D., Xasanov, B. A. va Axmedjanov, K. B. (2021). Audit nazariyasi va amaliyoti: darslik.

Toshkent: “Iqtisodiyot”.

4. Hayes, R., Wallage, P. va Eimers, P. (2021). Principles of International Auditing and Assurance. 4th ed.

Amsterdam: Amsterdam University Press.

5. Karimov, N. F. (2022). Moliyaviy audit: riskka asoslangan yondashuv. Toshkent: “Iqtisod-moliya”.

6. Knechel, W. R. va Salterio, S. E. (2017). Auditing: Assurance and Risk. 4th ed. New York: Routledge.

7. Messier, W. F., Glover, S. M. va Prawitt, D. F. (2022). Auditing & Assurance Services: A Systematic

Approach. 12th ed. New York: McGraw-Hill.