O‘ZBEKISTONDA TASHQI AUDIT O‘TKAZISH XUSUSIYATLARI
##semicolon##
tashqi audit, ISA, raqamli audit, auditor malakasi, ichki nazorat tizimi, korporativ boshqaruv, moliyaviy hisobotlar shaffofligi.Abstrak
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.
##submission.citations##
DeAngelo, L. Auditor Size and Audit Quality // Journal of Accounting and Economics. – 1981. – Vol. 3, No. 3. – P. 183–199.
International Auditing and Assurance Standards Board (IAASB). International Standards on Auditing: Handbook of International Quality Control, Auditing, Review and Other Assurance Engagements. – New York: IFAC, 2020. – 1512 p.
Francis, J. R. A Framework for Understanding Audit Quality // Auditing: A Journal of Practice & Theory. – 2011. – Vol. 30, No. 2. – P. 125–152.
Knechel, W. R.; Salterio, S. Auditing: Assurance and Risk. – New York: McGraw-Hill Education, 2016. – 832 p.
Appelbaum, D.; Kogan, A.; Vasarhelyi, M. Big Data and Advanced Analytics in External Auditing // Accounting Horizons. – 2017. – Vol. 31, No. 3. – P. 63–80.
Cohen, A.; Sayag, G. The Effectiveness of Internal Auditing in Contributing to Organizational Performance // Managerial Auditing Journal. – 2010. – Vol. 25, No. 3. – P. 240–255.
Boynton, W. C.; Johnson, R. N.; Kell, W. G. Modern Auditing: Assurance Services and the Integrity of Financial Reporting. – Hoboken, NJ: John Wiley & Sons, 2006. – 1152 p.
