AUDITORNING MUSTAQILLIGI VA MANFAATLAR TO‘QNASHUVI
Keywords:
auditorlik mustaqilligi, manfaatlar to‘qnashuvi, kasbiy skeptitsizm, auditorlik etika, auditor-mijoz munosabatlari, moliyaviy hisobot sifati, auditorlik kodeksi, xalqaro tajriba, jamoatchilik ishonchi, shaffoflik, professional javobgarlikAbstract
Maqolada auditorlik faoliyatining samaradorligi va jamoatchilik ishonchining kafolati sifatida auditorning mustaqilligi alohida o‘rin tutadi. Mustaqillik tamoyiliga rioya qilinmagan sharoitda manfaatlar to‘qnashuvi yuzaga kelib, audit xulosalarining xolisligi va ishonchliligi xavf ostida qoladi. Ushbu maqolada auditor mustaqilligini ta’minlash, manfaatlar to‘qnashuvini boshqarish mexanizmlari hamda xalqaro amaliyot va O‘zbekiston sharoitidagi muammolar va yechimlar tahlil qilingan.
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