MOLIYAVIY AUDIT JARAYONLARIDA KORRUPSION HOLATLARNI ANIQLASH VA BARTARAF ETISHNI TAKOMILLASHTIRISH
Keywords:
moliyaviy audit, korrupsiya, firibgarlik, davlat sektori, oliy audit organlarining xalqaro standartlari, iqtisodiy tovlamachilikAbstract
Mazkur maqolada moliyaviy audit jarayonlarida korrupsion holatlarni aniqlash va bartaraf etish bo’yicha auditning rolini oshirish bo’yicha taklif va tavsiyalar berib o’tilgan.
References
ISA 250 (Revised): Consideration of Laws and Regulations in an Audit of Financial Statements. The standard was revised in October 2016
Johnston, M. (1996). The search for definitions: the vitality of politics and the issue of corruption, International Social Science Journal, 48(149), 321-335.
Power, M. (1997). The Audit Society: Rituals of Verification, Oxford: Oxford University Press
Liu, J., Lin, B. (2012). Government auditing and corruption control: evidence from China’s provincial panel data, China Journal of Accounting Research, 5(2), 163-186.
Eilifsen, A., Messier, W.F., Glover, S.M., Prawitt, D.F. (2014). Auditing and Assurance Services, 3rd international ed., London: McGraw-Hill
