MOLIYAVIY HISOBOTLARNI SOXTALASHTIRISH VA MOLIYAVIY FIRIBGARLIKLARNI ANIQLASHDAGI MILLIY VA XORIJIY TAJRIBA
DOI:
https://doi.org/10.5281/zenodo.17780149Ключевые слова:
moliyaviy hisobot, soxtalashtirish, moliyaviy firibgarlik, audit, aniqlash usullari, xalqaro standartlar, riskni baholash, moliyaviy nazorat, ichki nazorat, moliyaviy tahlil, audit taomillari, firibgarlik riski, moliyaviy ko‘rsatkichlar, moliyaviy hisobot ishonchliligi.Аннотация
Maqola moliyaviy hisobotlarni soxtalashtirish va moliyaviy firibgarlikni audit jarayonida aniqlash uslubiyatini
takomillashtirish masalalarini o‘rganishga bag‘ishlangan. Unda xalqaro audit standartlari va O‘zbekiston milliy amaliyotidagi
uslubiy yondashuvlar qiyosiy tahlil qilingan. Moliyaviy firibgarlikni aniqlashning zamonaviy usullari, ularning samaradorligi
va amaliy qo‘llash imkoniyatlari tahlil qilingan. Korxona va tashkilotlarda moliyaviy hisobotlarni soxtalashtirishning asosiy
turlari va ularni aniqlash mexanizmlari ko‘rib chiqilgan.
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