AUDITORLIK FAOLIYATINING YANGI BOSQICHI VA UNI TAKOMILLASHTIRISHNING USTUVOR YOʻNALISHLARI
Keywords:
auditorlik faoliyati, raqamli texnologiyalar, sun’iy intellekt, katta ma’lumotlar, blokcheyn, xalqaro auditorlik standartlari, malaka oshirish, ekologik javobgarlik, barqarorlik hisobotlari, auditorlik samaradorligi.Abstract
Mazkur maqolada auditorlik faoliyatining hozirgi zamon talablari va bozor iqtisodiyotidagi o‘zgarishlarga mos ravishda qanday yangi bosqichga ko‘tarilgani va uni yanada takomillashtirishning ustuvor yo‘nalishlari keng tahlil qilingan. Auditorlik jarayonida raqamli texnologiyalarni, xususan, sun’iy intellekt (AI), katta ma’lumotlar (big data) va blokcheyn kabi zamonaviy texnologiyalarni qo‘llash auditorlik ishining samaradorligini oshirib, moliyaviy firibgarliklarni aniqlashni soddalashtiradi. Ushbu texnologiyalar auditorlik jarayonini avtomatlashtirish, tahlil qilish va natijalarni tezroq olishda katta yordam beradi.
Bundan tashqari, xalqaro auditorlik standartlari (IAS) va moliyaviy hisobotning xalqaro standartlari (IFRS) bilan integratsiyalashuvning ahamiyati tahlil qilinib, bu jarayon auditorlik amaliyotini xalqaro miqyosda tan olinishini ta’minlaydi va global standartlarga mos ishlashni yengillashtiradi. Normativ-huquqiy hujjatlar bilan hamohang ishlash auditorlik faoliyatining huquqiy asoslarini mustahkamlaydi va shaffoflikni oshiradi.
Maqolada auditorlik sohasidagi ushbu yangiliklar va o‘zgarishlar to‘liq yoritilib, auditorlik amaliyotini yanada takomillashtirish bo‘yicha aniq tavsiyalar berilgan. Yangi texnologiyalar va xalqaro tajribalarni joriy qilish orqali auditorlik faoliyatini yanada samarali, shaffof va ishonchli qilish imkoniyatlari ko‘rib chiqilgan. Maqola auditorlik sohasining rivojlanishi va zamonaviy tendensiyalarini chuqur yoritib, kelgusi rivojlanish uchun istiqbolli yo‘nalishlarni ko‘rsatib beradi.
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