O‘ZBEKISTON RESPUBLIKASIDA AUDIT TIZIMINI JAHON TAJRIBASI ASOSIDA TAKOMILLASHTIRISHNING DOLZARB MASALALARI
Ключевые слова:
O‘zbekiston, Audit tizimi, Xalqaro standartlar, Korporativ boshqaruv, Moliyaviy shaffoflik.Аннотация
Ushbu maqola O‘zbekistonning audit tizimini jahon tajribasi asosida takomillashtirish bo‘yicha muammolar va imkoniyatlarni o‘rganadi. Audit tiziminining hozirgi holati tahlil qilinadi, jahon standartlari va rivojlangan mamlakatlar, jumladan AQSh va Yevropa Ittifoqi hamda Osiyo-Tinch okeani mintaqasidan olgan amaliyotlar muhokama qilinadi.
Библиографические ссылки
World Bank. (2020). Report on the Observance of Standards and Codes (ROSC) – Accounting and Auditing. World Bank Publications.
Coates, J. C. (2007). The Goals and Promise of the Sarbanes-Oxley Act. Journal of Economic Perspectives, 21(1), 91-116.
European Commission. (2016). Directive 2014/56/EU on statutory audits of annual accounts and consolidated accounts. Official Journal of the European Union.
Kim, J., & Zhang, L. (2015). Financial Reporting Quality in International Settings: A Comparative Study of the USA, Japan, Thailand, France and Germany. International Journal of Accounting, 50(1), 1-34.
