Maxmirzayev, Abdusattor (2024) Bank auditida muhimlik va auditor riskini takomillashtirish. CONFERENCE ON THE ROLE AND IMPORTANCE OF SCIENCE IN THE MODERN WORLD; Vol. 1 No. 9 (2024): CONFERENCE ON THE ROLE AND IMPORTANCE OF SCIENCE IN THE MODERN WORLD; 191-195.
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Abstract
Ushbu ilmiy ishda bank auditida muhimlik va auditor riskini takomillashtirish masalalari ko'rib chiqiladi. Muhimlik tushunchasi bank faoliyatining moliyaviy hisobotlaridagi jiddiy xatoliklarni aniqlashda auditorlar uchun asosiy mezon bo'lib xizmat qiladi. Auditorlik riski esa bank audit jarayonida xatoliklar va moliyaviy buzg'unchiliklarni aniqlay olmaslik ehtimolini ifodalaydi. Ushbu ilmiy ish auditor riskini kamaytirish va muhimlikni to‘g‘ri belgilash bo‘yicha taklif va tavsiyalarni ishlab chiqishga yo‘naltirilgan. Banklarning moliyaviy holatini ishonchli baholash va moliyaviy axborotlarning aniqligini oshirishda audit jarayonining samaradorligini oshirish asosiy maqsad sifatida qo‘yilgan.
Ish davomida muhimlik darajasini aniqlashning ilg‘or usullari hamda auditorlik xatoliklari ehtimolini kamaytirish uchun ichki nazorat mexanizmlarini takomillashtirish bo'yicha zamonaviy yondashuvlar tahlil qilinadi.
| Item Type: | Article |
|---|---|
| Additional Information: | Imported from Conference on the Role and Importance of Science in the Modern World |
| SWORD Depositor: | Admin User |
| Depositing User: | Admin User |
| Date Deposited: | 24 Sep 2026 22:41 |
| Last Modified: | 24 Sep 2026 22:41 |
| URI: | https://universalpublishings.uz/id/eprint/8817 |
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