OʻZBEKISTONDA AUDITORLIK FAOLIYATINING ISTIQBOLLARI

OʻZBEKISTONDA AUDITORLIK FAOLIYATINING ISTIQBOLLARI

Authors

  • Xabibulla Mamatov

DOI:

https://doi.org/10.5281/zenodo.19260861

Keywords:

audit, auditorlik faoliyati, xalqaro audit standartlari, audit sifat nazorati, raqamli audit, institutsional islohotlar, korporativ boshqaruv.

Abstract

Mazkur maqolada Oʻzbekistonda auditorlik faoliyatining rivojlanish tendensiyalari, institutsional asoslari va
istiqbolli yoʻnalishlari tahlil qilingan. Mamlakatda auditorlik faoliyatini isloh qilish jarayonlari, xalqaro audit standartlarini
joriy etish, raqamli texnologiyalar integratsiyasi va audit sifatini oshirish mexanizmlari oʻrganilgan. Tadqiqot natijasida
auditorlik bozorini raqobatbardosh rivojlantirish, sifat nazorati tizimini kuchaytirish va kadrlar tayyorlashni takomillashtirish
boʻyicha ilmiy asoslangan takliflar ishlab chiqildi. Taklif etilgan yondashuvlar milliy audit tizimini xalqaro amaliyotga
yaqinlashtirishga xizmat qiladi.

Author Biography

Xabibulla Mamatov

Toshkent davlat iqtisodiyot universiteti
“Audit” kafedrasi katta oʻqituvchisi

References

1. Altman, E. I. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. The Journal of

Finance, 23(4), 589–609. https://doi.org/10.1111/j.1540-6261.1968.tb00843.x

2. Carson, E., Fargher, N., Geiger, M., Lennox, C., Raghunandan, K., & Willekens, M. (2013). Audit reporting for goingconcern

uncertainty: A research synthesis. Auditing: A Journal of Practice & Theory, 32(1), 353–384. https://doi.

org/10.2308/ajpt-50324

3. DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2–

3), 275–326. https://doi.org/10.1016/j.jacceco.2014.09.002

4. Geiger, M. A., & Raghunandan, K. (2002). Auditor reporting for going-concern uncertainty. Auditing: A Journal of

Practice & Theory, 21(1), 123–139. https://doi.org/10.2308/aud.2002.21.1.123

5. International Auditing and Assurance Standards Board (IAASB). (2015). International Standard on Auditing (ISA) 570

(Revised): Going concern. IFAC.

6. International Auditing and Assurance Standards Board (IAASB). (2009). International Standard on Auditing (ISA) 315:

Identifying and assessing the risks of material misstatement. IFAC.

Downloads

Published

2026-03-01

How to Cite

Mamatov , X. (2026). OʻZBEKISTONDA AUDITORLIK FAOLIYATINING ISTIQBOLLARI. GREEN ECONOMY AND DEVELOPMENT, 4(3). https://doi.org/10.5281/zenodo.19260861
Loading...