AUDITORLIK TEKSHIRUVI JARAYONIDA AUDITORLIK DALILLARINI TO‘PLASH VA BAHOLASH USLUBIYOTINI TAKOMILLASHTIRISH

Authors

  • Dilshodjon Qodirjonov
  • Ulug‘bek Xolmirzayev

DOI:

https://doi.org/10.5281/zenodo.19006867

Abstract

Ushbu maqolada zamonaviy iqtisodiy sharoitda auditorlik tekshiruvi jarayonida auditorlik dalillarini to‘plash
va ularning ishonchliligini baholash uslubiyotini takomillashtirish masalalari tadqiq etiladi. Tadqiqotning dolzarbligi raqamli
transformatsiya va iqtisodiy munosabatlarning globallashuvi sharoitida an’anaviy audit usullarining samaradorligi pasayib
borayotganligi bilan belgilanadi. Maqolada auditorlik dalillarini yig‘ishning an’anaviy va zamonaviy usullari, statistik tanlab
olish tartiblari, nazorat testlari va raqamli texnologiyalarni qo‘llash samaradorligi tahlil qilinadi. Tadqiqot natijalari asosida
milliy audit tizimida dalillar ishonchliligini oshirishning amaliy yo‘llari taklif etiladi

Keywords

auditorlik dalillari, auditorlik xavfi, Xalqaro audit standartlari (XAS 500), raqamli transformatsiya, sun’iy intellekt, masofaviy audit, statistik tanlab olish, nazorat testlari, auditorlik xulosasi, ishonchlilikni baholash

Author Biographies

Dilshodjon Qodirjonov

Namangan davlat texnika universiteti, 3-bosqich talabasi

Ulug‘bek Xolmirzayev

Ilmiy rahbar:
iqtisod fanlari doktori, professor, NamDTU

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Published

2026-03-01

How to Cite

Qodirjonov , D., & Xolmirzayev , U. (2026). AUDITORLIK TEKSHIRUVI JARAYONIDA AUDITORLIK DALILLARINI TO‘PLASH VA BAHOLASH USLUBIYOTINI TAKOMILLASHTIRISH. GREEN ECONOMY AND DEVELOPMENT, 4. https://doi.org/10.5281/zenodo.19006867

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Vol. 4 (2026): «Yashil iqtisodiyot va taraqqiyot» jurnali Bakalavrlar uchun 2-Maxsus son

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DOI

https://doi.org/10.5281/zenodo.19006867

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Vol. 4 (2026): «Yashil iqtisodiyot va taraqqiyot» jurnali Bakalavrlar uchun 2-Maxsus son