AUDITORLIK TEKSHIRUVINING REJALASHTIRISH BOSQICHI

• Gulizahro Turayeva

  Author

• Asilbek Sharobboyev

  Author

Mazkur tezis auditorlik tekshiruvining rejalashtirish bosqichini xalqaro auditorlik standartlari (ISA) doirasida tahlil etadi. Unda rejalashtirish bosqichining mohiyati, tarkibiy elementlari va amaliy ahamiyati ochib berilgan. ISA 300 asosida umumiy audit strategiyasi va batafsil audit rejasi tushunchalari ko'rib chiqilgan; ISA 315 bo'yicha xatarlarni aniqlash va baholash metodologiyasi yoritilgan; ISA 320 talablari asosida muhimlik darajasi va ijro muhimligini belgilash tartibi tahlil qilingan. Shuningdek, audit jamoasini shakllantirish, topshiriq xati va dastlabki protseduralar masalalari ham qamrab olingan. Tezis shuni asoslaydikim, rejalashtirish bosqichi butun audit jarayonining sifatini belgilovchi strategik poydevor hisoblanadi. 

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