SUG‘URTA XIZMATLARINI KO‘RSATUVCHI SUBYEKTLARDA DAROMADLAR AUDITINI TASHKIL ETISH VA TAKOMILLASHTIRISH YO‘NALISHLARI
DOI:
https://doi.org/10.55439/INS/vol3_iss3/453Annotatsiya
Mazkur maqolada sug‘urta xizmatlarini ko‘rsatuvchi subyektlarda daromadlar auditini tashkil etishning nazariy-uslubiy asoslari, axborot manbalari, auditorlik dalillarini shakllantirish yo‘nalishlari hamda daromadlarni tahliliy amallar asosida baholash masalalari tadqiq etilgan. Sug‘urta tashkilotlarida daromadlar sug‘urta mukofotlari, qayta sug‘urtalash operatsiyalari, investitsion daromadlar, komission mukofotlar va boshqa operatsion tushumlar orqali shakllanishi sababli ularni audit qilish oddiy xo‘jalik yurituvchi subyektlarga nisbatan murakkabroq jarayon hisoblanadi. Maqolada “O‘zbekinvest” AJ misolida sug‘urta xizmatlari bo‘yicha daromadlar dinamikasi, qayta sug‘urtalash ta’siri, davr xarajatlari va asosiy faoliyat natijasi o‘zaro bog‘liq holda tahlil qilindi.
Kalit soʻzlar
sug‘urta, sug‘urta daromadlari, daromadlar auditi, auditorlik dalillari, qayta sug‘urtalash, sug‘urta zaxiralari, MHXS 17, ichki nazorat, tahliliy amallarFoydalanilgan adabiyotlar roʻyxati
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