АМЕРИКА ВА ОСИЁ ДАВЛАТЛАРИНИНГ АУДИТОРЛИК ТЕКШИРУВЛАРИНИ ЎТКАЗИШ ТАЖРИБАСИ

Mualliflar

DOI:

https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp572-579

Annotasiya

Мазкур мақолада Америка ва Осиё давлатларининг аудиторлик фаолиятини ташкил этиш тизими ўрганилган. Тадқиқот доирасида АҚШ, Канада, Мексика, Панама, Япония, Жанубий Корея, Хитой, Сингапур ва БАА давлатларининг аудит стандартлари, назорат қилувчи органлари ва аудиторларга қўйиладиган талаблар таҳлил қилинган. Тадқиқот натижаларида турли мамлакатлар аудиторлик фаолиятини ташкил этишнинг ўзига хос хусусиятлари аниқланиб, ривожланган мамлакатлар тажрибасидан фойдаланиш имкониятлари кўрсатилган.

Kalit so‘zlar:

аудиторлик фаолияти аудит стандартлари назорат органлари халқаро тажриба молиявий ҳисоботлар

Bibliografik manbalar

Arens, A.A., Elder, R.J. and Beasley, M.S. (2014) Auditing and Assurance Services: An Integrated Approach. 15th edn. Boston: Pearson.

Flint, D. (1988) Philosophy and Principles of Auditing. Basingstoke: Macmillan Education.

Hayes, R., Wallage, P. and Gortemaker, H. (2014) Principles of Auditing: An Introduction to International Standards on Auditing. 3rd edn. Harlow: Pearson Education Limited.

Humphrey, C. (1997) ‘Debating Audit Expectations’, Accounting, Auditing & Accountability Journal, 10(2), pp. 125–130.

IAASB (2023) About IAASB. International Auditing and Assurance Standards Board. Available at: https://www.iaasb.org/about-iaasb (Accessed: 9 September 2025).

IFAC (2019) 5 Key Factors to Enhance Audit Committee Effectiveness. International Federation of Accountants. Available at: https://www.ifac.org/knowledge-gateway/discussion/5-key-factors-enhance-audit-committee-effectiveness (Accessed: 9 September 2025).

ISO (2018) ISO 19011: Guidelines for auditing management systems. International Organization for Standardization. Available at: https://en.wikipedia.org/wiki/ISO_19011 (Accessed: 9 September 2025).

Porter, B., Ó hÓgartaigh, C. and Baskerville, R. (2012) Audit Expectation-Performance Gap in the 21st Century: The International Evidence. London: Routledge.

The IIA (2020) Core Principles for the Professional Practice of Internal Auditing. The Institute of Internal Auditors. Available at: https://www.theiia.org/en/standards/what-are-the-standards/core-principles/ (Accessed: 9 September 2025).

The IIA (2024) Attribute Standards. The Institute of Internal Auditors. Available at: https://www.theiia.org/en/standards/what-are-the-standards/mandatory-guidance/standards/attribute-standards/ (Accessed: 9 September 2025).

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Аҳмаджонов , А. (2025). АМЕРИКА ВА ОСИЁ ДАВЛАТЛАРИНИНГ АУДИТОРЛИК ТЕКШИРУВЛАРИНИ ЎТКАЗИШ ТАЖРИБАСИ. Ilgʻor Iqtisodiyot Va Pedagogik Texnologiyalar, 2(4), 572-579. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp572-579