ENHANCING AUDIT QUALITY IN UZBEKISTAN: ADOPTION AND CHALLENGES OF INTERNATIONAL AUDITING STANDARDS
Keywords:
Audit sifati, Xalqaro audit qoidalari, Moliyaviy hisob, Huquqiy asos, Kasbiy malaka, Texnologik rivojlanish, Shaffoflik, Ichki audit tizimi, Audit xavfi, Hisobot shaffofligi, Milliy audit standartlari, Doimiy kasbiy rivojlanish, Moliyaviy ochiqlik, Audit usullari, Sifat boshqaruvi.Abstract
Ushbu maqola O‘zbekistonda Xalqaro audit standartlarining (IAS) joriy etilishini o‘rganadi, ularning audit sifatiga ta’siri va global moliyaviy hisobot standartlari bilan moslashuvini baholaydi. Sifatli tadqiqot yondashuvi—normativ tahlil, manfaatdor tomonlar bilan suhbatlar va adabiyotlar sharhidan foydalanib—O‘zbekiston audit tizimida IAS qabul qilishdagi yutuqlar, muammolar va imkoniyatlarni ko‘rib chiqadi. Xulosalar shuni ko‘rsatadiki, O‘zbekiston IASning 65% ni joriy etgan bo‘lsa-da, malaka oshirishning yetishmasligi, normativ nomuvofiqliklar va texnologik infratuzilmaning cheklovlari to‘sqinlik qilmoqda. Tavsiyalar professional rivojlanishni kuchaytirish, normativ moslashuv va raqamli audit vositalarini joriy etishni o‘z ichiga oladi. Ushbu tadqiqot global audit standartlashtirish munozaralariga hissa qo‘shadi va rivojlanayotgan iqtisodiyotlar uchun amaliy tavsiyalar beradi.
References
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