AUDIT VA BUXGALTERIYA HISOBI O‘RTASIDAGI O‘ZARO BOG‘LIQLIK
- Authors
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Gulizahro Turayeva
Author -
Lobar Muratjanova
Author -
Aziza Ergashaliyeva
Author
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- Keywords:
- Audit, buxgalteriya hisobi, IFRS, ISA, moliyaviy hisobot, ichki nazorat, raqamli transformatsiya, ERP tizimlari, Big Data, shaffoflik, moliyaviy nazorat.
- Abstract
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Mazkur maqolada audit va buxgalteriya hisobi o‘rtasidagi o‘zaro bog‘liqlikning nazariy, metodologik va amaliy jihatlari kompleks tahlil qilingan. Buxgalteriya hisobi xo‘jalik yurituvchi subyektlarning moliyaviy faoliyatini aks ettiruvchi asosiy axborot tizimi sifatida, audit esa ushbu axborotlarning haqqoniyligi, to‘liqligi va ishonchliligini mustaqil baholovchi mexanizm sifatida ko‘rib chiqilgan.
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- Published
- 2026-05-18
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