OʻZBEKISTONDA AUDITORLIK FAOLIYATINING ISTIQBOLLARI
DOI:
https://doi.org/10.5281/zenodo.19260861Keywords:
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.
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
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT

This work is licensed under a Creative Commons Attribution 4.0 International License.