AUDITDA MUHIMLIK CHEGARASI KO‘RSATKICHINI ANIQLASH MUAMMOLARI
DOI:
https://doi.org/10.5281/zenodo.19440026Keywords:
muhimlik, majburiy audit, ichki muhimlik, komponent muhimlik, firmaAbstract
Maqolada Auditning xalqaro standartlari 520-son doirasida muhimlik tushunchasi hamda firmalarda audit
o‘tkazish jarayonida muhimlik darajasini aniqlash modellari tahlil qilingan. Shuningdek, firmalarning ishchi muhimlik,
mutlaq ahamiyatsizlik chegarasi va komponent muhimlik ko‘rsatkichlarini belgilashda qo‘llaydigan foizlari asosida tahliliy
fikrlar keltirilgan.
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