RAQAMLI AUDIT SHAROITIDA AUDITORLIK TEKSHIRUVLARIDA MUHIMLIK DARAJASINI ANIQLASH METODIKASINI TAKOMILLASHTIRISH

Zenodo (CERN European Organization for Nuclear Research) 2026 Open access

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Authors: Rustamova Sevinch Ulugbek qizi
DOI: 10.5281/zenodo.18660837
Cited by: 0

Abstract

Mazkur maqolada raqamli audit sharoitida auditorlik tekshiruvlarida muhimlik darajasini aniqlash jarayonining nazariy va amaliy jihatlari tahlil qilingan. Xalqaro audit standartlari asosida muhimlik darajasining mohiyati ochib berilgan hamda raqamli texnologiyalar sharoitida uni aniqlash metodikasini takomillashtirish zarurati asoslab berilgan. Tadqiqot davomida audit riski va muhimlik darajasi o‘rtasidagi bog‘liqlik yoritilib, audit sifatini oshirishga qaratilgan ilmiy-amaliy xulosalar ishlab chiqilgan.

Fields of Study & Subjects

Auditing Earnings Management Governance Accounting and Financial Management Accounting Theory and Financial Reporting

Publication details

Journal / source
Zenodo (CERN European Organization for Nuclear Research)
Publication date
16 February 2026
Language
UZ