AKSIYADORLIK JAMIYATLARIDA MOLIYAVIY HISOBOT VA AUDIT METOLOGIYASINI TAKOMILASHTIRISH

AKSIYADORLIK JAMIYATLARIDA MOLIYAVIY HISOBOT VA AUDIT METOLOGIYASINI TAKOMILASHTIRISH

Authors

  • Zilola Zufarova

DOI:

https://doi.org/10.5281/zenodo.18207527

Keywords:

aksiyadorlik jamiyati, moliyaviy hisobot, audit, audit metodologiyasi, shaffoflik, korporativ boshqaruv

Abstract

Mazkur maqolada aksiyadorlik jamiyatlarida moliyaviy hisobot va audit metodologiyasini takomillashtirish
masalalari ilmiy-nazariy va amaliy jihatdan tahlil qilingan. Tadqiqot doirasida moliyaviy hisobotning shaffofligi va
ishonchliligini ta’minlashda auditning o‘rni, zamonaviy metodologik yondashuvlarning ahamiyati hamda ularning
korporativ boshqaruv samaradorligiga ta’siri yoritilgan. Shuningdek, moliyaviy hisobot va audit metodologiyasining o‘zaro
uyg‘unligi, riskka asoslangan audit yondashuvi va raqamli texnologiyalardan foydalanish istiqbollari asoslab berilgan.
Tadqiqot natijalari aksiyadorlik jamiyatlarida moliyaviy axborot sifatini oshirish va investorlar ishonchini mustahkamlashga
qaratilgan amaliy takliflar bilan boyitilgan

Author Biography

Zilola Zufarova

Iqtisodiyot fanlari falsafa doktori

References

1. M.S. Hojiyev, I.I. Meliyev, S.A. Djumanov. Moliyaviy hisobot auditi. Darslik. – T.: Iqtisodiyot, 2020. – 384 b.

2. A.A. Karimov, J.E. Kurbanbayev, S.A. Jumanazarov. Moliyaviy hisob va hisobot. Darslik. – T.: Fan va texnologiya,

2019. – 412 b.

3. O. Bobojonov. Moliyaviy hisob. O‘quv qo‘llanma. – T.: Iqtisodiyot, 2018. – 280 b.

4. Arens A.A., Elder R.J., Beasley M.S. Auditing and Assurance Services: An Integrated Approach. – New York: Pearson

Education, 2020. – 832 p.

5. Xin H.C. (ed.). Financial Reporting and Auditing. Special Issue. – Basel: MDPI, 2023. – 412 p.

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in Egypt. – International Journal of Financial Studies, 2025, №2. – P. 57–73.

7. Accounting, Auditing & Accountability Journal. – Bingley: Emerald Group Publishing, 2024. – Vol. 37, №4. – P. 601–

742.

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Published

2026-01-01

How to Cite

Zufarova, Z. (2026). AKSIYADORLIK JAMIYATLARIDA MOLIYAVIY HISOBOT VA AUDIT METOLOGIYASINI TAKOMILASHTIRISH. GREEN ECONOMY AND DEVELOPMENT, 4(1). https://doi.org/10.5281/zenodo.18207527
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