XALQARO TAJRIBALAR ASOSIDA KOMMUNAL XIZMATLAR AUDIT TIZIMINING NAZARIY YONDASHUVLARI
Keywords:
kommunal xizmatlar, audit tizimi, buxgalteriya hisobi, xalqaro tajriba, ichki audit, moliyaviy shaffoflik, auditorlik nazorati, jamoatchilik auditi, audit yondashuvlari, xizmat sifati.Abstract
Kommunal xizmatlar sohasi aholining kundalik turmush darajasi, ijtimoiy farovonligi va hududiy infratuzilmaning uzluksiz ishlashi bilan bevosita bog‘liq. Mazkur xizmatlar ko‘rsatish tizimida audit faoliyati hali to‘liq shakllanmagan bo‘lib, bu holat moliyaviy shaffoflik, ishonchlilik va xizmat sifatining yetarli darajada baholanmasligiga olib kelmoqda. Ushbu maqolada audit tizimining nazariy asoslari chuqur tahlil qilinadi, shuningdek, Germaniya[8], Janubiy Koreya[7], Qozog‘iston[4] va Rossiya[9] kabi davlatlar tajribasi asosida zamonaviy yondashuvlar solishtirma tahlil orqali o‘rganiladi. Tadqiqot metodologiyasi sifatida tizimli yondashuv, solishtirma tahlil va konseptual umumlashtirish usullaridan foydalanilgan. Xorijiy tajribaning muhim jihatlari sifatida jamoatchilik auditining mavjudligi, raqamli audit tizimlarining joriy qilingani va institutsional mustaqillikning yuqori darajada ekanligi ta’kidlangan.
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