AUDITORLARNING KASBIY ETIKASI VA UNING AUDIT SIFATIGA TA’SIRI
Keywords:
auditorlik etika, mustaqillik, kasbiy skeptitsizm, audit sifati, xalqaro tajriba, O‘zbekiston, jamoatchilik ishonchi, professional javobgarlik, manfaatlar to‘qnashuvi, axloqiy audit, auditorlik kodeksi, emotsional intellekt, kasbiy standartlar, shaffoflik, hisobdorlik, auditorlik faoliyati samaradorligiAbstract
Maqolada auditorlarning kasbiy etikasi tushunchasi, uning asosiy tamoyillari va audit sifatiga bevosita ta’siri ilmiy-nazariy jihatdan yoritilgan. Xalqaro tajribalar, jumladan Yevropa, Avstraliya, Janubiy Afrika va Indoneziya amaliyotlari misolida kasbiy etikaga amal qilinishining auditorlik faoliyati samaradorligiga qanday ta’sir ko‘rsatishi tahlil qilinadi. Tadqiqot natijalari shuni ko‘rsatadiki, kasbiy etika auditorning mustaqilligi, kasbiy skeptitsizmi va jamoatchilik ishonchini oshirish orqali audit sifatining muhim kafolati bo‘lib xizmat qiladi.
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