JORIY AKTIVLAR AUDITINI TAKOMILLAŞTIRIŞDA RISKLARNI BAHOLAŞ, IÇKI NAZORAT, AUDITORLIK DALILLARI VA AUDITORLIK JAVOB ÇORALARI MODELI
DOI:
https://doi.org/10.5281/zenodo.24106599Abstract
Tadqiqotning maqsadi joriy aktivlar auditida muhim buzib körsatiş riskidan dalillar bilan asoslangan auditorlik amaliga ötişni auditorlik tasdiği darajasida formallaştirişdan iborat. Tadqiqotda xalqaro audit standartlarining normativ-qiyosiy tahlili, qaror qoidalarini modellaştiriş hamda beşta ijobiy (S1-S5) va törtta salbiy (N1-N4) konstruktiv ssenariy asosida deterministik mantiqiy tekşiriş usullari qöllanildi. “Risknazorat-dalil-auditorlik javob çorasi” (RNDAJ) modeli, R-ID, C-ID, E-ID, A-ID va T-ID identifi katorlarining özaro boğlaniş tartibi, nazoratga tayanişning ikki bosqiçli mezoni hamda qondirilmagan dalil talabini maqsadli auditorlik amaliga ötkazuvçi qaror matritsasi işlab çiqildi. Beşta asosiy ssenariyda qarorlar zanjiri töliq şakllantirildi (5/5). Törtta salbiy ssenariyda nazoratga yetarli dalillarsiz tayaniş, dalil boşliğini asossiz ravişda yopiş va qarorlar izçilligining buzilişi belgilangan qoidalarga zid ekanligi aniqlandi (4/4). Olingan natijalar model qoidalarining mazkur sinov töplami doirasidagi mantiqiy izçilligini ifodalaydi. Modelning amaliy samaradorligi mustaqil etalonga asoslangan qiyosiy sinov orqali baholanişi lozim. Tadqiqotning ilmiy hissasi auditorlik tasdiğiga boğlangan dalil boşliğidan tekşiriladigan auditorlik amaliga va versiyalangan qaror hujjatiga ötişning formal axborot-uslubiy mexanizmini asoslaşdan iborat. Kalit sözlar: joriy aktivlar; moliyaviy hisobot auditi; muhim buzib körsatiş riski; auditorlik tasdiği; nazoratga tayaniş; dalil boşliği; audit dasturi; qaror trassirovkasi; RNDAJ.References
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