Davlat moliyaviy nazorati tizimida tashqi audit: rivojlangan mamlakatlar amaliyoti
DOI:
https://doi.org/10.5281/zenodo.15791775Keywords:
davlat moliyaviy nazorati, tashqi audit, xalqaro standartlar, jamoatchilik nazorati, auditorlik instituti, korrupsiyaga qarshi kurashAbstract
Maqolada davlat moliyaviy nazorati tizimida tashqi auditning rivojlangan mamlakatlarda qanday tashkil
etilgani va uning samaradorligini oshiruvchi omillar tahlil qilingan. AQSh, Germaniya va Janubiy Koreya kabi mamlakatlar
tajribasi asosida davlat tashqi audit institutining mustaqilligi, xalqaro standartlarga muvofiqligi va jamoatchilik nazoratining
roli ochib berilgan. Tahlillar asosida O‘zbekistonda tashqi audit tizimini rivojlantirish bo‘yicha tavsiyalar ishlab chiqilgan
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