Biznes subyektlari auditida soddalashtirilgan moliyaviy hisobot tayyorlash usulini qo‘llash xususiyatlari
DOI:
https://doi.org/10.5281/zenodo.15272971Keywords:
audit, auditning xalqaro standarti, tahliliy amallar, soddalashtirilgan moliyaviy hisobot tayyorlash usuli.Abstract
Ushbu maqolada auditorlik tekshiruv faoliyatida 520-sonli Tahliliy amallar nomli auditning xalqaro standartini
biznes subyektini auditorlik tekshiruviga tadbiq etishda soddalashtirilgan moliyaviy hisobot tayyorlash (vertikal tahlil)
usulini qo‘llash xususiyatlari yoritib berilgan. Xususan, tahliliy amallardan foydalanish orqali auditorlik amallar hajmini
maqbullashtirishdagi o‘rni hamda muayyan mulohazalarni shakllantirishga asos bo‘lishdagi ahamiyati ochib berilgan.
Shuningdek, soddalashtirilgan moliyaviy hisobot tayyorlash usulini qo‘llash bosqichlari, shartlari, bu usulning afzalliklari
va foydalanish tartiblari bayon etilgan
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