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Moliyaviy Hisobotlar Auditini Xalqaro Standartlar Asosida Takomillashtirish Istiqbollari

Author

Listed:
  • Dadaxon Elomonov

Abstract

Ushbu maqolada moliyaviy hisobotlar auditini xalqaro standartlar asosida takomillashtirishistiqbollari tadqiq etilgan. Xususan, kimyo sanoati korxonalari misolida audit jarayonlarini AXS (ISA) standartlariasosida tashkil etishning afzalliklari, ichki nazorat tizimini kuchaytirish, audit xavfini kamaytirish hamdaraqamli audit instrumentlarini joriy etish masalalari yoritilgan. Tadqiqot natijalariga ko‘ra, 315-AXS va 330-AXS standartlarini qo‘llash audit samaradorligini oshirib, tekshiruv muddatini qisqartiradi hamda investorlarishonchini mustahkamlaydi. Shuningdek, ERP va SAP tizimlari bilan integratsiyalashgan raqamli audit modelikorxonalarda moliyaviy shaffoflikni ta’minlashga xizmat qilishi asoslab berilgan

Suggested Citation

  • Dadaxon Elomonov, 2026. "Moliyaviy Hisobotlar Auditini Xalqaro Standartlar Asosida Takomillashtirish Istiqbollari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(4), April.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:4:id:10169
    DOI: 10.5281/zenodo.19849030
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