AXBOROT-KOMMUNIKATSIYA TEXNOLOGIYALARI SOHASI MOLIYAVIY NATIJALAR AUDITIDA RAQAMLI VOSITALAR VA IQTISODIY-MATEMATIK MODELLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.21817225Abstract
Tezisda AKT sohasi moliyaviy natijalar auditining ikki raqamli-miqdoriy vositasi batafsil bayon
etiladi: katta ma’lumotlar tahliliga asoslangan butun majmuani tekshirish texnologiyasi (ma’lumotlarni qayta
ishlash zanjiri, testlar kutubxonasi, anomaliyalar iyerarxiyasi, bosqichma-bosqich saralash modeli) hamda
iqtisodiy-matematik modellashtirish (eksponensial trend, ssenariylar, omilli model). Ularning audit amallarini
kuchaytirish va auditorlik xatarini boshqarishdagi o‘rni ko‘rsatiladi.
Keywords
raqamli audit, butun majmuani tekshirish, katta ma’lumotlar, anomaliyalarni aniqlash, iqtisodiy-matematik modellashtirish, trend, ssenariy.References
1. Abu Huson, Y. A bibliometric review of information technology, artificial intelligence, and blockchain on
auditing / Y. Abu Huson, L. Sierra-García, M. A. Garcia-Benau // Total Quality Management & Business
Excellence. — 2024. — Vol. 35, № 1–2. — P. 91–113. — DOI: 10.1080/14783363.2023.2256260.
2. Hezam, Y. A. A. Big Data Analytics and Auditing: A Review and Synthesis of Literature / Y. A. A. Hezam, L.
Anthonysamy, S. D. K. Suppiah // Emerging Science Journal. — 2023. — Vol. 7, № 2. — P. 629–642. —
DOI: 10.28991/ESJ-2023-07-02-023.
3. Huang, F. Audit data analytics, machine learning, and full population testing / F. Huang, W. G. No, M. A.
Vasarhelyi, Z. Yan // The Journal of Finance and Data Science. — 2022. — Vol. 8. — P. 138–144. — DOI:
10.1016/j.jfds.2022.05.002.
4. Vitali, S. Emerging digital technologies and auditing firms: Opportunities and challenges / S. Vitali, M.
Giuliani // International Journal of Accounting Information Systems. — 2024. — Vol. 53. — Art. 100676. —
DOI: 10.1016/j.accinf.2024.100676.
5. Bakarich, K. M. The Robots Are Coming… But Aren’t Here Yet: The Use of Artificial Intelligence Technologies
in the Public Accounting Profession / K. M. Bakarich, P. E. O’Brien // Journal of Emerging Technologies in
Accounting. — 2021. — Vol. 18, № 1. — P. 27–43. — DOI: 10.2308/JETA-19-11-20-47.
6. O‘zbekiston Respublikasi Prezidentining «Moliyaviy hisob tizimini xalqaro talab va standartlarga muvofiq
takomillashtirish chora-tadbirlari to‘g‘risida»gi Qarori, 2025-yil 15-sentabr, PQ-282-son [Elektron resurs].
— URL: https://lex.uz/docs/-7728924 (murojaat sanasi: 05.08.2026).
7. O‘zbekiston Respublikasi Milliy statistika qo‘mitasi. Axborot va aloqa sohasidagi xizmatlar hajmi (yillik)
[Elektron resurs]. — URL: https://api.siat.stat.uz/media/uploads/sdmx/sdmx_data_1208.pdf (murojaat
sanasi: 05.08.2026).
8. Uralov, A. Xizmat ko‘rsatish tarmoqlari korxonalari qiymatini baholash va boshqarish xususiyatlari / A. Uralov
// Iqtisodiy taraqqiyot va tahlil. — 2026. — Jild 4, № 6. — B. 178–186. — DOI: 10.60078/2992-877X-2026-
vol4-iss6-pp178-186. — URL: https://sci-p.uz/index.php/eitt/article/view/4502 (murojaat sanasi:
05.08.2026).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT

This work is licensed under a Creative Commons Attribution 4.0 International License.


