YEVROPA DAVLATLARIDA AUDITORLIK TEKSHIRUVLARINI OʻTKAZISH TAJRIBASI
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp14-21Annotasiya
Maqolada Yevropa davlatlarining auditorlik faoliyatini tashkil etish va oʻtkazish boʻyicha keng qamrovli tajribasi tahlil qilingan. Tadqiqotda Buyuk Britaniya, Fransiya, Germaniya, Belgiya, Italiya, Gretsiya va Irlandiya davlatlarining auditorlik tizimlarining huquqiy asoslari, tashkiliy tuzilmalari, professional standartlari va nazorat mexanizmlari oʻrganilgan. Yevropa Ittifoqining auditorlik sohasidagi direktivalari va reglamentlarining ta’siri, shuningdek, korporativ boshqaruv va moliyaviy hisobotlar shaffofligini ta’minlashda auditorlik nazoratining roli koʻrib chiqilgan.
Kalit so‘zlar:
auditorlik faoliyati Yevropa davlatlari auditorlik standartlari professional tashkilotlar moliyaviy hisobot korporativ boshqaruv nazorat mexanizmlari Yevropa Ittifoqi direktivalariBibliografik manbalar
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