AUDIT TEKSHIRUVIDA TAHLILIY AMALLARNI QO‘LLASHDA MAXSUS MODELLARDAN FOYDALANISH
DOI:
https://doi.org/10.5281/zenodo.18831145Keywords:
audit, tahliliy amallar, M-model, mohiyatan tekshiruv, firibgarlik, daromadlar manipulyatsiyasi, xalqaro audit standartlari (XAS).Abstract
Mazkur maqolada korxonalarda audit o‘tkazishda maxsus modeallardan foydalanish imkoniyatlari ochib
berilgan. Xususan, korxonalarning joriy davrdagi daromadlarini manipulyatsiya qilish holatlarini yoki firibgarlik alomatlarini
tahliliy amallar yordamida tekshirishda Binaysh M-modelidan foydalanish orqali ma’lum koeffitsiyentlarni sifat jihatdan
tekshirish amaliyoti yoritilgan va auditor mulohazalarini ishlab chiqishga doir taklif va tavsiyalar ishlab chiqilgan
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