O‘ZBEKISTONDA XALQARO TAJRIBALAR ASOSIDA AUDITORLIK ETIKASINI TAKOMILLASHTIRISH
Keywords:
auditorlik etikasi, kasbiy skeptisizm, auditor mustaqilligi, xalqaro tajriba, O‘zbekiston, axloqiy qaror qabul qilish, professional mas’uliyat, auditorlik kodeksi, davlat sektorida etik audit, manfaatlar to‘qnashuvi, emosional intellekt, kasbiy standartlar, jamoatchilik ishonchi, auditorlik faoliyatining shaffofligiAbstract
Maqolada O‘zbekistonda auditorlik kasbiy etikasini takomillashtirish masalalari o‘rganilgan. Xalqaro tajribalar - Yevropa (EUROSAI), Avstraliya, Janubiy Afrika va Indoneziya amaliyoti tahlil qilinib, ulardan kelib chiqadigan tavsiyalar milliy amaliyotga moslashtirilgan. Auditorlarning mustaqilligi, kasbiy skeptisizmi va emosional intellekti etik qaror qabul qilishda muhim omil sifatida yoritilgan.
References
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