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Uzoq Muddatli Aktivlar Auditini Tashkil Etish Va Tahlil Qilish Metodlarini Takomillashtirish

Author

Listed:
  • Аbdurаuf Rizаkulоv

Abstract

Auditni tashkil etish va tahlil qilishning zamonaviy metodlari o‘rganilgan. Jahon tajribasi asosida AQSh,Germaniya va Yaponiya mamlakatlarida qo‘llanilayotgan sun’iy intellekt (AI), raqamli tvin (Digital Twin) va avtomatikamortizatsiya tizimlarining afzalliklari tahlil qilinib, O‘zbekiston amaliyoti bilan solishtirildi. Tadqiqot natijalari shuniko‘rsatadiki, respublikamizda xo‘jalik yurituvchi subyektlarda uzoq muddatli aktivlar auditi asosan 1C: Buxgalteriya dasturiasosida, qo‘lda ma’lumot kiritish orqali amalga oshirilmoqda. Shu bois, maqolada raqamli transformatsiya tamoyillariasosida raqamli audit modeli ishlab chiqilib, u besh bosqichdan iborat konseptual yondashuv sifatida taklif etildi. Mazkurmodelni joriy etish audit jarayonini 40–50% tezlashtiradi, inson omilini kamaytiradi hamda xalqaro standartlar talablarigamos tahlil mexanizmini yaratadi.

Suggested Citation

  • Аbdurаuf Rizаkulоv, 2025. "Uzoq Muddatli Aktivlar Auditini Tashkil Etish Va Tahlil Qilish Metodlarini Takomillashtirish," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(10), October.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:10:id:7256
    DOI: 10.5281/zenodo.17389025
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