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O‘Zbekiston Auditorlik Tashkilotlarida Ichki Sifat Nazorati Standartlarini Riskka Yo‘Naltirilgan Yondashuv Asosida Takomillashtirish

Author

Listed:
  • Kamola Bobonarova

Abstract

Mazkur maqolada O‘zbekiston auditorlik tashkilotlarida ichki sifat nazorati standartlarini riskka yo‘naltirilganyondashuv asosida takomillashtirish masalalari tahlil qilingan. Mavzuning dolzarbligi auditorlik xizmatlari sifatini oshirish,auditorlik xulosalarining ishonchliligini ta’minlash hamda moliyaviy hisobot foydalanuvchilarining audit natijalariga bo‘lganishonchini kuchaytirish zarurati bilan izohlanadi. Tadqiqotning maqsadi auditorlik tashkilotlarida ichki sifat nazoratistandartlarini takomillashtirish yo‘nalishlarini aniqlash va ularni risklarni baholash mexanizmlari bilan uyg‘unlashtirishdaniborat. Tadqiqotda tizimli tahlil, qiyosiy tahlil, hujjatlar tahlili, mantiqiy umumlashtirish va risklarni baholash usullaridanfoydalanilgan. Tadqiqot natijalari shuni ko‘rsatdiki, ichki sifat nazorati faqat auditorlik xulosasi tayyorlash bosqichidaemas, balki mijozni qabul qilish, auditni rejalashtirish, auditorlik dalillarini yig‘ish, ishchi hujjatlarni tekshirish va monitoringjarayonlarida ham doimiy amal qilishi zarur. Maqolada auditorlik tashkilotlarida mijoz riskini baholash varaqalarini joriyetish, audit rejasini risk darajasiga qarab shakllantirish, auditorlik dalillarini baholash mezonlarini ishlab chiqish hamdayakuniy xulosa oldidan ichki sifat tekshiruvini kuchaytirish bo‘yicha takliflar berilgan. Xulosa sifatida ichki sifat nazoratistandartlarini riskka yo‘naltirilgan yondashuv asosida takomillashtirish auditorlik xizmatlari sifatini oshirish, xatoliklarehtimolini kamaytirish va auditorlik tashkilotlarining professional javobgarligini kuchaytirishga xizmat qilishi asoslangan.

Suggested Citation

  • Kamola Bobonarova, 2026. "O‘Zbekiston Auditorlik Tashkilotlarida Ichki Sifat Nazorati Standartlarini Riskka Yo‘Naltirilgan Yondashuv Asosida Takomillashtirish," 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:10621
    DOI: 10.5281/zenodo.20357514
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