AUDIT TEKSHIRUVIDA TAHLILIY AMALLARNI QO‘LLASHDA MAXSUS MODELLARDAN FOYDALANISH
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https://doi.org/10.5281/zenodo.18831145##semicolon##
audit, tahliliy amallar, M-model, mohiyatan tekshiruv, firibgarlik, daromadlar manipulyatsiyasi, xalqaro audit standartlari (XAS).##article.abstract##
Mazkur maqolada korxonalarda audit o‘tkazishda maxsus modeallardan foydalanish imkoniyatlari ochib
berilgan. Xususan, korxonalarning joriy davrdagi daromadlarini manipulyatsiya qilish holatlarini yoki firibgarlik alomatlarini
tahliliy amallar yordamida tekshirishda Binaysh M-modelidan foydalanish orqali ma’lum koeffitsiyentlarni sifat jihatdan
tekshirish amaliyoti yoritilgan va auditor mulohazalarini ishlab chiqishga doir taklif va tavsiyalar ishlab chiqilgan
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