Korxonalar moliyaviy faoliyati bo‘yicha auditorlik risklarini xalqaro standartlar asosida baholash
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https://doi.org/10.5281/zenodo.17149277##semicolon##
Auditorlik risklarini baholash, tashqi xavf, biznes muhiti tahlili, biznes faoliyati va tuzilmasini tahlil, tendensiyalar tahlili, nohalol harakatlar ehtimolini baholash, o‘zgaruvchan moliyaviy sharoitlarni tahlil qilish##article.abstract##
Ushbu maqolada korxonalarda moliyaviy faoliyat bo‘yicha auditorlik risklarini aniqlash masalalari, xususan
tashqi riskni to‘g‘ri baholash usullari, chunonchi matematik modellaridan foydalanish yo‘llari tadqiq qilingan
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1. Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and assurance services: An integrated approach (16th ed.).
Pearson.
2. Do‘smuratov R.D. Audit asoslari. Darslik. -T.: O‘zbekiston milliy ensiklopediyasi, 2003.
3. Tashnazarov S.N. Moliyaviy hisobotning xalqaro standartlari. Darslik – T. «Iqtisod-Moliya», 2019.
4. International Auditing and Assurance Standards Board (IAASB). (2020). Handbook of International Quality Control,
Auditing, Review, Other Assurance, and Related Services Pronouncements. IFAC.
5. ISA 200 – Auditning umumiy maqsadi va asosiy tamoyillari.
6. ISA 315 – Ish faoliyatini va ichki nazorat tizimini tushunish.
7. ISA 320 – Muhimlik (materiality) tamoyillari.
8. ISA 330 – Aniqlash xavfini boshqarish
9. ISA 500 – Audit dalillarini yig‘ish.
10. ISA 520 – Tahliliy protseduralar.
11. ISA 530 – Tanlama asosida tekshiruv.
12. ISA 700 – Audit bo‘yicha fikr shakllantirish va hisobot berish.
13. ISA 240 – Firibgarlik (fraud) xavfi.
14. ISA 250 – Qonunchilik va me’yoriy talablarni bajarilishi
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