AUDITDA ISHCHI MUHIMLIK KO'RSATKICHINI ANIQLASH VA QO'LLASH MASALALARI
Abstract
Mazkur maqolada audit jarayonida ishchi muhimlik ko‘rsatkichini aniqlash va uni amaliyotda qo‘llash masalalari yoritilgan. Audit rejalashtirish bosqichida ishchi muhimlik darajasini belgilashning ahamiyati, muhimlikni aniqlashda asosiy yondashuvlar hamda moliyaviy hisobotda mavjud bo‘lishi mumkin bo‘lgan muhim xatolik va buzib ko‘rsatishlar xavfini baholashdagi o‘rni tahlil qilingan. shuningdek, ishchi muhimlik ko‘rsatkichining auditorlik amallarini tanlash, audit hajmini belgilash tartibi ko‘rsatib berilgan. Maqolada xalqaro audit standartlari talablariga muvofiq holda ishchi muhimlikni qo‘llashning amaliy jihatlari yoritilib, auditorlik tekshiruvlari sifatini oshirishdagi ahamiyati asoslab berilgan.
Fields of Study & Subjects
Auditing
Earnings Management
Governance
Accounting Theory and Financial Reporting
Accounting and Financial Management
Publication details
- Journal / source
- Zenodo (CERN European Organization for Nuclear Research)
- Publication date
- 16 February 2026