ISLOMIY MOLIYADA AUDIT STANDARTLASHTIRISH: AAOIFI VA IAASB DOIRALARINING QIYOSIY TAHLILI
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp262-269Annotasiya
Hozirgi kunda aktivlari 4,5 trillion AQSh dollaridan oshadigan global islom moliya sanoati qiyosiy tartibga solish fanida yetarlicha o‘rganilmagan noyob audit boshqaruvi doirasida faoliyat yuritadi. Ushbu tadqiqot Xalqaro buxgalterlar federatsiyasi (IFAC) Xalqaro audit va ishonch standartlari kengashi (IAASB) fonida Islom moliya institutlari (XMO) da auditni standartlashtirish traektoriyasini o‘rganadi. Maqolada adabiyotlar sharhi, tartibga solish sharhi va tuzilgan qiyosiy metodologiyadan foydalangan holda, Islom moliya institutlari uchun amaldagi AAOIFI audit standartlari (ASIFI) taklif qilingan Audit standarti (SOA) 1, Audit asoslari bilan birga tanqidiy baholanadi. Asosiy topilmalar AAOIFI doirasidagi muhim tarkibiy bo‘shliqlarni, jumladan, IAASBning Xalqaro ishonch asoslariga o‘xshash kontseptual ishonch asoslarining yo‘qligini, yigirma yildan ortiq vaqt davomida o‘zgarishsiz qolgan eskirgan standartlarni va amaliyotchilarning tushunishiga to‘sqinlik qilishi mumkin bo‘lgan haddan tashqari konsolidatsiyalangan standart loyihasini aniqlaydi. Tadqiqot AAOIFIni isloh qilish bo‘yicha bir qator amaliy tavsiyalarni, jumladan, alohida "AAOIFI ishonch asoslarini" ishlab chiqish, ASIFI 1-3 va ASIFI 5 ni shoshilinch ko‘rib chiqish va IAASB asos konventsiyalarini qabul qilishni taklif etadi. Ushbu topilmalar Rossiya, Malayziya, Bahrayn va Fors ko‘rfazi hamkorlik kengashi (GCC) mamlakatlari kabi Islom moliyasini tartibga solish muhitini faol rivojlantirayotgan yurisdiktsiyalar uchun alohida ahamiyatga ega
Kalit so‘zlar:
islomiy moliya auditni standartlashtirish AAOIFI IAASB Shariatga muvofiqlik moliyaviy tartibga solish audit standartlari hamkorlarni moliyalashtirishBibliografik manbalar
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