O‘ZBEKISTONDA TASHQI AUDIT O‘TKAZISH XUSUSIYATLARI
Ключевые слова:
tashqi audit, ISA, raqamli audit, auditor malakasi, ichki nazorat tizimi, korporativ boshqaruv, moliyaviy hisobotlar shaffofligi.Аннотация
Ushbu maqolada O‘zbekistonda tashqi audit tizimining rivojlanishi, xalqaro audit standartlari (ISA) bilan integratsiyalashuvi va raqamli texnologiyalarning audit sifatiga ta’siri tahlil qilinadi. Tadqiqot EY, PwC, KPMG va Deloitte kabi yirik xalqaro auditorlik tashkilotlarining amaliyotlari asosida milliy audit amaliyotining holati, auditorlar malakasi, korporativ boshqaruv mexanizmlari va ichki nazorat tizimlarining yetuklik darajasini baholaydi. Natijalar tashqi auditni modernizatsiya qilish, shaffoflikni oshirish va raqamli audit tizimlarini keng qo‘llash zarurligini ko‘rsatadi.
Библиографические ссылки
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