MILLIY HISOBCHILIK VA AUDIT TIZIMINI XALQARO STANDARTLARGA O‘TKAZISHNING TASHKILIY ASOSLARINI TAKOMILLASHTIRISH MASALALARI
Keywords:
milliy hisobchilik, audit tizimi, xalqaro standartlar, IFRS, ISA, O‘zbekiston, tashkiliy asoslar, iqtisodiy islohotlar, auditorlik malakasi.Abstract
Mazkur maqolada O‘zbekistonda milliy hisobchilik va audit tizimini xalqaro standartlarga muvofiqlashtirish zarurati, tashkiliy asoslari va dolzarb muammolari tahlil qilingan. Maqola xalqaro adabiyotlar, amaliyotdagi misollar va shaxsiy tahlillar asosida yozilgan bo‘lib, hisob va audit sohasini modernizatsiya qilish yo‘llari taklif etiladi. Ayniqsa, malakali kadrlar, texnologik infratuzilma va xalqaro malaka tizimlarini joriy etishning dolzarbligi asoslab beriladi.
References
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4. INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB). International Standard on Auditing 700 (Revised) — Forming an Opinion and Reporting on Financial Statements. – London: IFAC, 2021. – 49 p.

