JORIY AKTIVLAR AUDITINI TASHKIL ETISH

• Gulizahro Turayeva

  Author

• Asadbek Mamarayimov

  Author

• Rahimbek Ortiqboyev

  Author

Ushbu maqolada korxonalarda joriy aktivlar auditini tashkil etishning nazariy asoslari, xalqaro va milliy audit standartlari talablari, audit tekshiruvi bosqichlari hamda O'zbekiston sharoitida audit jarayonining dolzarb muammolari tahlil qilinadi.

1. O'zbekiston Respublikasining "Auditorlik faoliyati to'g'risida"gi Qonuni, 2000-yil 9-may, №71-II (2023-yil tahriridagi o'zgartirishlar bilan). — https://lex.uz/docs/80540

2. O'zbekiston Respublikasining "Buxgalteriya hisobi to'g'risida"gi Qonuni, 2016-yil 13-aprel, №404-I. — https://lex.uz/docs/2959383

3. O'zbekiston Respublikasi Moliya vazirligining 2009-yil 4-fevraldagi 19-son Buyrug'i bilan tasdiqlangan Milliy Audit Standartlari. — https://www.mf.uz

4. Tolibjonovna, A. P. (2026). Conceptualizing Time through Idiomatic Expressions: A Comparative Study of Spanish and Uzbek Phraseological Systems. Integration of education and science: global challenges and solutions, 2(2), 74-78.

5. Абдуллаева, П. Т. (2025). Метафоризация «ночи» и «дня» в разноструктурных языках: лингвокультурологический аспект (на материале испанской и узбекской фразеологии). Spain-scientific review of the problems and prospects of modern science and education, 1(10), 26-29.

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7. Djalilova, S. M., & Abdullayeva, P. T. (2024). Phraseological worldview through the prism of color semantics: A comparative study of Uzbek and Spanish languages. International Journal of Research Publication and Reviews, 5(2), 12-14.

8. Shokhrukhovna, U. S., Khasanovna, U. M., & Parvina, A. (2024). Metaphorical insights into human psychology in jane eyre. SPAST Reports, 1(5).

9. Tolibjonovna, A. P. (2025). Language as a mirror of culture: phraseology in the Spanish language. Taraqqiyot Spektri, 1(2), 241-246.

10. Абдуллаева, П. (2025, November). Роль концептуальной метафоры в осмыслении категории времени (на материале испанского и узбекского языков). In Scientific practical conference (Vol. 1, No. 1, pp. 422-425).

11. Sadikova, B. Italyan tilida antonimlarning lingvosemantik tahlili. Filologiya va pedagogika, 56.

12. Maxmurovna, S. B. (2025, November). The manifestation of gender relations in italian proverbs. In conference of modern science & pedagogy (Vol. 1, No. 7, pp. 786-788).

13. Bahora, S., & Parvina, N. (2024). Samarali muloqot qoida va tamoyillari. Zamonaviy ta’lim tizimini rivojlantirish va unga qaratilgan kreativ g’oyalar, takliflar va yechimlar, 7(73), 107-109.

14. Sadykova, B. (2016). Emotional words and tropes in the roman of italian author N. Ammaniti" I don't fear". In science and practice: a new level of integration in the modern world (pp. 123-125).

15. Makhmurovna, S. B., & Dahiya, R. Analysis of Italian and Russian Paroemias Reflecting the Concept of Time.

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