AUDITORLIK TEKSHIRUVI JARAYONIDA AUDITORLIK DALILLARINI TO‘PLASH VA BAHOLASH USLUBIYOTINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.19006867Keywords:
auditorlik dalillari, auditorlik xavfi, Xalqaro audit standartlari (XAS 500), raqamli transformatsiya, sun’iy intellekt, masofaviy audit, statistik tanlab olish, nazorat testlari, auditorlik xulosasi, ishonchlilikni baholashAbstract
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
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