QURILISH-PUDRAT TASHKILOTLARIDA AUDITORLIK TEKSHIRUVLARINI BARQAROR RIVOJLANISH STANDARTLARI ASOSIDA TAKOMILLASHTIRISH
Keywords:
qurilish-pudrat tashkilotlari, auditorlik tekshiruvi, barqaror rivojlanish, ESG, IFRS S1, IFRS S2, ISSA 5000, auditorlik riski, muhimlik, ekologik majburiyatlar, qurilish shartnomalari.Abstract
Mazkur maqolada qurilish-pudrat tashkilotlarida auditorlik tekshiruvlarini barqaror rivojlanish standartlari asosida takomillashtirishning nazariy va amaliy jihatlari tadqiq etilgan. Qurilish sohasida ekologik, ijtimoiy va korporativ boshqaruv (ESG) omillarining moliyaviy natijalar, shartnomaviy majburiyatlar va xo‘jalik faoliyati samaradorligiga ta’siri yoritilgan. Xalqaro barqarorlik standartlari, auditorlik standartlari va O‘zbekiston Respublikasining tegishli normativ-huquqiy hujjatlari o‘rganilgan. Qurilish-pudrat tashkilotlarida ESG ma’lumotlarini auditorlik tekshiruviga integratsiyalash, muhimlik darajasini baholash, risklarni aniqlash va auditorlik dalillarini to‘plash bo‘yicha takomillashtirilgan metodik yondashuv taklif etilgan.
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