AUDITORLARNING SHAXSIY FAZILATLARI VA ULARNI SHAKLLANTIRISH MUAMMOLARI

Authors

  • Otabek Xabibullayevich Murodov Author

Keywords:

auditor shaxsiy fazilatlari, halollik, mas’uliyat, mustaqillik, kasbiy skeptitsizm, axloqiy qadriyatlar, emosional intellekt, auditorlik qaror qabul qilish, shaxsiy mas’uliyat, jamoatchilik ishonchi, professional rivojlanish

Abstract

Maqolada auditorlik faoliyatining muvaffaqiyati nafaqat texnik bilim va kasbiy malakaga, balki auditorning shaxsiy fazilatlariga ham bevosita bog‘liqdir. Halollik, mas’uliyat, mustaqillik, kasbiy skeptitsizm va emosional intellekt kabi fazilatlar auditorning qaror qabul qilish jarayonida hal qiluvchi ahamiyat kasb etadi. Ushbu tezisda auditorlarning shaxsiy fazilatlarini shakllantirish muammolari, xalqaro tajriba hamda O‘zbekiston sharoitidagi amaliy yechimlar tahlil qilingan.

References

1. Arens, A.A., Elder, R.J., & Beasley, M.S. (2014). Auditing and Assurance Services: An Integrated Approach. 15th ed. New Jersey: Pearson.

2. IESBA (2020). International Code of Ethics for Professional Accountants (including International Independence Standards). International Federation of Accountants (IFAC).

3. INTOSAI (2016). ISSAI 30: Code of Ethics. International Organization of Supreme Audit Institutions.

4. Mbanjwa, T. (2019). Professional skepticism and ethical challenges in South Africa. Journal of Accounting and Auditing Research, 11(3), 44-57.

5. Simatupang, F., & Diana, R. (2025). Emotional intelligence and auditor ethical decision-making in Indonesia. Asian Journal of Business Ethics, 14(2), 75-92.

6. Surya, P., Wijaya, A., & Hadi, R. (2021). Professional ethics, corporate governance and audit quality. International Journal of Accounting Studies, 9(1), 55-68.

7. Townsend, R. (2014). Independence and ethical challenges in Australian auditing practice. Australian Accounting Review, 24(2), 102-118.

8. Needles, B.E., Anderson, H.R., & Caldwell, J.C. (1996). Principles of Accounting. Moscow: Finance and Statistics.

9. Horngren, C.T., & Foster, G. (2000). Cost Accounting: A Managerial Emphasis. Moscow: Finance and Statistics.

Downloads

Published

2025-09-17