O’ZBEKISTON RESPUBLIKASI AUDIT TIZIMINI JAHON TAJRIBASI ASOSIDA TASHKIL ETISH MASALALARI
Abstract
Iqtisodiyotni boshqarishdagi o‘zgarishlar auditorlardan o‘z malakalarini muntazam oshirib borishni, aks holda, auditorni hajarishda tavakkalchilik darajasini oshirish mumkin. Ichki va tashqi auditorlar ham muhim rol o'ynaydi. Ichki auditorlar ishbilarmonlik muhiti va ichki nazoratni bilishlari va tushunishlari tufayli firibgarlikdan himoyalanishning birinchi liniyasi hisoblanadi. Ichki auditorlar rahbariyat, kengash yoki taftish komissiyasining yo'nalishiga qarab, korxona ichidagi firibgarlikning oldini olish va aniqlash uchun turli rollarni o'ynashi mumkin. Tashqi auditorning mas'uliyati moliyaviy hisobotning adolatliligi to'g'risida o'z fikr-mulohazalarini bildirish bo'lsa-da, tekshirilgan moliyaviy hisobotdan foydalanuvchilar odatda tashqi auditorlardan moliyaviy hisobotlarda firibgarlikni aniqlashlarini kutishadi.
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