Auditorlik tekshiruvini rejalashtirishda dasturiy ta’minot va zamonaviy axborot texnologiyalarning o‘rni.
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https://doi.org/10.5281/zenodo.15813338##article.subject##:
axborot texnologiyalari, audit, rejalashtirish, hujjatlashtirish, risk, dasturiy ta’minot, bilimlarni boshqarish, xatarlarni boshqarish.##article.abstract##
Axborot texnologiyalarining jadal rivojlanishi natijasida audit sohasida raqamli transformatsiya jarayoni
kuchaymoqda. Yaqin yillarda qog‘ozsiz auditlar keng tarqalishi kutilmoqda, chunki ko‘plab tashkilotlar hujjat aylanishini
to‘liq raqamlashtirish sari intilmoqda. Shu bilan birga, auditorlarga onlayn rejimda ishlash imkonini beruvchi ilg‘or dasturiy
vositalar ishlab chiqilmoqda. Bunday o‘zgarishlar natijasida auditorlar asosiy ish quroli sifatida onlayn audit tizimlaridan
foydalanishga majbur bo‘ladi hamda dalillarni elektron manbalar orqali to‘playdi. Mazkur maqola texnologiyaning
audit jarayonlariga hozirgi ta’sirini tahlil qiladi va u bilan bog‘liq kelajakdagi yo‘nalishlarni yoritadi. Ayniqsa, axborot
texnologiyalarining auditni rejalashtirish, tekshirish va hujjatlashtirish bosqichlariga qanday ta’sir qilgani haqida muxtasar
tahlil taqdim etiladi.
Библиографические ссылки
AICPA. (2024). Audit Evidence. AICPA & CIMA. https://www.aicpa-cima.com/topic/audit-assurance/audit-evidence
AICPA & CIMA. (n.d.). AICPA SASs - Currently Effective. bensonhttps://www.aicpa-cima.com/resources/download/
aicpa-statements-on-auditing-standards-currently-effective
Accountancy. (2025, January 25). Computer-Assisted Audit Techniques (CAATs): Enhancing Efficiency and Accuracy
in Modern Auditing.
Bell, T., Marrs, F., Solomon, I., & Thomas, H. (1997). Auditing Organizations Through a Strategic-Systems Lens. KPMG
Peat Marwick LLP.
Benson, K. L., & Williams, C. P., & Sandra, S. J. D. (2025, April 1). How Accountants Can Balance Technology and
Critical Thinking. Journal of Accountancy.
Dennis, A. (2024, April 1). Managing Change in Audit Technology Transformation. Journal of Accountancy.
ERP Advisory. KPMG.
KPMG. (2024, July 24). The Role of Internal Audit Along the Journey Towards SAP S/4HANA.
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