O‘ZBEKISTON RESPUBLIKASI MOLIYAVIY NAZORAT TIZIMIDA AUDITNING ROLI
Keywords:
Moliyaviy nazorat, audit, moliyaviy hisobot, ichki nazorat, mustaqil audit, ISA, IFRS, risklarni boshqarish, korporativ boshqaruv, moliyaviy shaffoflik, raqamli audit, investitsion muhit.Abstract
Mazkur maqolada O‘zbekiston Respublikasi moliyaviy nazorat tizimida auditning o‘rni va ahamiyati tadqiq etilgan. Auditning iqtisodiy mohiyati, moliyaviy hisobotlarning ishonchliligini ta’minlashdagi roli hamda moliyaviy nazorat tizimidagi asosiy vazifalari tahlil qilingan. Shuningdek, O‘zbekistonda moliyaviy nazorat tizimining tarkibiy elementlari, auditorlik faoliyatining xalqaro standartlar asosida rivojlanish tendensiyalari va ilg‘or xorijiy tajribalar o‘rganilgan. Tadqiqot natijasida audit sifatini oshirish, raqamli texnologiyalarni auditorlik amaliyotiga joriy etish hamda xalqaro audit standartlarini keng qo‘llash bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan.
References
I. Normativ-huquqiy hujjatlar
1. O‘zbekiston Respublikasining “Auditorlik faoliyati to‘g‘risida”gi Qonuni. O‘RQ-677-son, 2021-yil.
2. O‘zbekiston Respublikasining “Buxgalteriya hisobi to‘g‘risida”gi Qonuni. Yangi tahrir, 2016-yil.
3. O‘zbekiston Respublikasining Byudjet kodeksi. – Toshkent: Lex.uz.
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II. Xalqaro standartlar
5. International Auditing and Assurance Standards Board (IAASB). Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements. New York: IFAC, 2023.
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III. Ilmiy adabiyotlar va monografiyalar
8. Arens A.A., Elder R.J., Beasley M.S. Auditing and Assurance Services: An Integrated Approach. 17th Edition. Pearson Education, 2021.
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IV. Xalqaro tashkilotlar hisobotlari
13. World Bank. Reports on the Observance of Standards and Codes (ROSC): Accounting and Auditing. Washington D.C., 2023.
14. World Bank. Public Financial Management and Accountability Assessment Report. Washington D.C., 2023.
15. International Monetary Fund (IMF). Fiscal Transparency Handbook. Washington D.C., 2023.
16. OECD. G20/OECD Principles of Corporate Governance. Paris, 2023.
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V. Internet manbalari
19. O‘zbekiston Respublikasi qonunchilik ma’lumotlari milliy bazasi – Lex.uz
20. IFAC (International Federation of Accountants)
21. IAASB (International Auditing and Assurance Standards Board)
22. World Bank Official Website
23. IMF Official Website
24. OECD Official Website
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