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Auditorlik Faoliyatida Tashqi Sifat Nazoratini Tashkil Qilish Masalalari

Author

Listed:
  • I. Qo‘ziyev
  • F. Ochilov

Abstract

Mazkur maqolada auditorlik faoliyatida tashqi sifat nazoratini tashkil qilishning nazariy, huquqiy va amaliyjihatlari tadqiq etilgan. Global iqtisodiyotda moliyaviy hisobotlar ishonchliligini ta’minlashda audit institutining ahamiyati ortibborayotgan sharoitda tashqi sifat nazorati auditorlik xizmatlari sifatini ta’minlashning muhim mexanizmi sifatida namoyonbo‘lmoqda. Maqolada O‘zbekiston Respublikasida auditorlik faoliyatini tartibga soluvchi normativ-huquqiy hujjatlar, tashqisifat nazorati tizimining tashkiliy asoslari hamda xalqaro tajribalar tahlil qilingan. Shuningdek, auditorlik tashkilotlaridatashqi sifat nazoratini amalga oshirish jarayonlari, auditning xalqaro standartlari talablari va xalqaro tashkilotlar tavsiyalario‘rganilgan.Maqola yakunida tashqi sifat nazorati tizimini takomillashtirish bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan. Xususan,auditorlarning kasbiy malakasini oshirish, xalqaro sertifikatlash tizimini keng joriy etish, tashqi sifat nazorati jarayonlariniraqamlashtirish hamda auditning xalqaro standartlarini milliy amaliyotga samarali integratsiya qilish yuzasidan takliflarberilgan.

Suggested Citation

  • I. Qo‘ziyev & F. Ochilov, 2026. "Auditorlik Faoliyatida Tashqi Sifat Nazoratini Tashkil Qilish Masalalari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(5), May.
  • Handle: RePEc:teu:ged000:v:4:y:2026:i:5:id:10615
    DOI: 10.5281/zenodo.20344033
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