KICHIK VA O‘RTA BIZNES SUBYEKTLARIDA INTEGRALLASHGAN RISKKA YO‘NALTIRILGAN AUDIT MODELIDAN FOYDALANISH USLUBIYOTI
DOI:
https://doi.org/10.5281/zenodo.22091739Abstract
Maqolada kichik va o‘rta biznes subyektlari auditiga tavakkalchilikka asoslangan
yondashuvni takomillashtirish zarurati asoslab berilgan. Moliyaviy hisobotning sezilarli darajada buzilish
xavfini baholashga ta’sir ko‘rsatadigan kichik va o‘rta biznesning o‘ziga xos xususiyatlari aniqlandi: mulkdor
va rahbar vazifalarining birlashtirilishi, majburiyatlarning cheklangan taqsimlanishi, ichki nazoratning
yetarli darajada rasmiylashtirilmaganligi, alohida kontragentlar va moliyalashtirish manbalariga
qaramlik, shuningdek, rahbariyat tomonidan nazorat vositalarini chetlab o‘tish ehtimolining yuqoriligi.
Ajralmas riskni, nazorat vositalari riskini, moliyaviy hisobotning ehtimoliy soxtalashtirilishi indikatorlarini,
korxonaning hayotiy sikli bosqichini va faoliyatning uzluksizligi risklarini baholashni birlashtirgan auditning
integratsiyalashgan riskka yo‘naltirilgan modeli taklif etilgan. Modelni qo‘llashning bosqichma-bosqich
algoritmi ishlab chiqilgan bo‘lib, u tavakkalchilikni baholash natijalarini aniq auditorlik tartib-taomillariga
aylantirishni nazarda tutadi.
Keywords
kichik va o‘rta biznes, audit, auditorlik tavakkalchiligi, jiddiy buzib ko‘rsatish tavakkalchiligi, ichki nazorat, tavakkalchilik ko‘rsatkichlari, moliyaviy hisobotlarni soxtalashtirish, korxonaning hayotiy davri, professional mulohazaReferences
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