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Xususiy Va Korporativ Tuzilmalarda Auditorlik Tekshiruvi Hamda Auditorlik Xulosasini Shakllantirish Amaliyoti

Author

Listed:
  • Ulug‘bek Xolmirzayev
  • Toxirjon Ubaydullayev

Abstract

Mazkur maqolada xususiy va korporativ tuzilmalarda auditorlik tekshiruvini amalga oshirish hamdaauditorlik xulosasini shakllantirishning amaliy jihatlari tizimli ravishda yoritilgan. Bozor iqtisodiyoti sharoitida moliyaviyhisobotlarning ishonchliligi va shaffofligini ta’minlashda auditorlik tekshiruvi muhim nazorat va ishonch mexanizmisifatida namoyon bo‘lishi asoslab berilgan. Tadqiqotda xususiy va korporativ subyektlar faoliyatida auditning maqsadi,turi, ko‘lami hamda ichki nazorat tizimining rivojlanganlik darajasi bo‘yicha farqlar tahlil qilingan. Shuningdek, auditorlikxulosasining shakllanishiga ta’sir etuvchi omillar, jumladan, risklarga asoslangan yondashuv, tashkiliy-huquqiy shakl vaboshqaruv modeli xususiyatlari ochib berilgan. Amaldagi qonunchilik talablari asosida tashabbusli va majburiy auditorliktekshiruvlarining o‘rni yoritilib, auditorlik xulosasining investitsion qarorlar, korporativ boshqaruv va moliyaviy barqarorliknita’minlashdagi ahamiyati asoslangan. Tadqiqot natijalari auditorlik faoliyatini takomillashtirish va audit sifatini oshirishgaxizmat qiladi.

Suggested Citation

  • Ulug‘bek Xolmirzayev & Toxirjon Ubaydullayev, 2026. "Xususiy Va Korporativ Tuzilmalarda Auditorlik Tekshiruvi Hamda Auditorlik Xulosasini Shakllantirish Amaliyoti," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(2), February.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:2:id:9144
    DOI: 10.5281/zenodo.18618148
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