O‘ZBEKISTON AUDITORLIK TIZIMIDA KASBDOSHLAR TOMONIDAN BAHOLASH (PEER REVIEW) TIZIMINI JORIY ETISH ISTIQBOLLARI
DOI:
https://doi.org/10.5281/zenodo.17551242Keywords:
auditorlik tizimi, professional mulohaza, peer review, sifat nazorati, auditorlik etikasi, xalqaro tajriba, raqamli audit, real-time feedback, auditorlar palatasi, kasbiy standartlar, audit sifati, malaka baholashAbstract
Ushbu maqolada O‘zbekiston auditorlik tizimida kasbdoshlar tomonidan baholash — “peer review”
mexanizmini joriy etishning ilmiy-nazariy hamda amaliy asoslari yoritilgan. Xalqaro tajriba tahliliga asoslanib, ushbu
tizimning auditorlarning professional mulohazasi, etik me’yorlarga rioya etishi va audit sifatini oshirishdagi ahamiyati
aniqlangan. Tadqiqot natijalari O‘zbekistonda “peer review” tizimini joriy etish uchun zarur shart-sharoitlar mavjudligini
ko‘rsatadi. Shu bilan birga, uning samarali faoliyat yuritishi uchun qonunchilik, metodologiya, malaka oshirish tizimi va
axborot-texnologik infratuzilmani takomillashtirish lozimligi ta’kidlangan. Shuningdek, Deloitte, KPMG, EY va Mazars kabi
xalqaro kompaniyalarda qo‘llanilayotgan ilg‘or “Real-time feedback” hamda “Peer Review AI” tizimlari tahlil qilinib, ularni
milliy sharoitga moslashtirish istiqbollari yoritilgan. Maqolada “peer review” tizimini bosqichma-bosqich, dastlab ixtiyoriy,
so‘ngra majburiy shaklda joriy etish, shuningdek professional uyushmalar tomonidan auditorlarning kasbiy mulohazasini
rivojlantirishga oid ko‘rsatmalar ishlab chiqish taklif etilgan
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