AUDIT SIFATI NAZORATINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.20704673Keywords:
audit, sifat nazorati, audit riski, kichik va o‘rta biznes subyektlari, auditorlik tashkiloti, besh bosqichli sifat nazorati, auditning xalqaro standartlari, ichki nazorat, vakolatli davlat organi, auditorning ishchi hujjatlari, kasbiy etika qoidalari, direktivaAbstract
Mazkur maqolada audit sifati nazoratining besh bosqichli usuli auditorlik xulosalarining
ishonchliligini ta’minlash va auditorlarning kasbiy mas’uliyatini oshirishning samarali vositasi sifatida tahlil
qilingan. Auditorlik faoliyati sifatini nazorat qilishning asosiy bosqichlari, jumladan auditni rejalashtirish,
tavakkalchiliklarni baholash, auditorlik amallarini amalga oshirish, natijalarni ichki nazoratdan o‘tkazish hamda
bajarilgan ishlar sifatini yakuniy tekshirish jarayonlari yoritib berilgan. Auditning xalqaro standartlariga rioya
etish, xatolar xavfini kamaytirish va auditorlik tekshiruvlari samaradorligini oshirish masalalariga alohida e’tibor
qaratilgan. Tadqiqot natijalariga ko‘ra, besh bosqichli usulni qo‘llash auditorlik faoliyatiga bo‘lgan ishonchni
mustahkamlash va moliyaviy nazorat tizimini yanada takomillashtirishga xizmat qilishi asoslab berilgan
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