SAVDO KORXONALARIDA TOVAR OPERATSIYALARI AUDITINING TASHKILIY TAʼMINOTI
DOI:
https://doi.org/10.55439/INS/vol3_iss3/427##article.subject##:
savdo korxonasi, tovar operatsiyalari, audit, auditorlik tekshiruvi, auditorlik dalillari, ichki nazorat, audit riski, inventarizatsiya, tovar hisobi, auditorlik hisoboti.##article.abstract##
Ushbu maqolada savdo korxonalarida tovar operatsiyalari auditining tashkiliy taʻminoti, uning nazariy asoslari va amaliy jihatlari oʻrganilgan. Tovarlarni qabul qilish, saqlash, realizatsiya qilish hamda hisobdan chiqarish jarayonlarida auditorlik tekshiruvlarini tashkil etishning muhim yoʻnalishlari tahlil qilingan. Shuningdek, auditni rejalashtirish, auditorlik dalillarini yigʻish, ichki nazorat tizimini baholash va audit risklarini aniqlash masalalari yoritilgan. Tadqiqot natijasida savdo korxonalarida tovar operatsiyalari auditining samaradorligini oshirish va auditorlik nazoratini takomillashtirish boʻyicha ilmiy-amaliy tavsiyalar ishlab chiqilgan.
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Copyright (c) 2026 Ibragimov Mansur Mardonovich, Tursunboyev Sarvar Shuxrat oʻgʻli

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