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RAQAMLI IQTISODIYOT SHAROITIDA MUHIMLILIK TUSHUNCHASI VA UNI XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISH

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Iqtisodiy taraqqiyot va tahlil

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MAQOLA ANNOTATSIYASI

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Mazkur maqolada raqamli iqtisodiyot sharoitida muhimlilik tushunchasining mazmun-mohiyati va uni xalqaro amaliyotdan kelib chiqqan holda mamlakatimiz buxgalteriya hisobi va audit tizimida qo’llash bo’yicha taklif va tavsiyalar berib o’tilgan.

MUALLIFLAR

N.Xasanova

Toshkent davlat iqtisodiyot universitet

Teglar

# аудиторские доказательства# jiddiylik (muhimlilik)# maxsus muhimlilik# umumiy muhimlilik# samaradorlik muhimliligi# ishlashning o'ziga xos muhimligi# auditorlik dalillari# существенность# особая существенность# общая существенность# существенность для результатов д# существенность для результатов# materiality (importance)# special materiality# general materiality# performance materiality# performance-specific materiality# audit evidence.

SHU JURNALDAGI BOSHQA MAQOLALAR

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Maqola idintifikatorlari

ROI:

https://eroi.uz/11.0183/A0524-0251

DOI:

Mavjud emas

Foydalanilgan adabiyotlar

Axmedjnov.K., Yakubov.I., Audit asoslari. Darslik – T.: IQTISOD-MOLIYA nashriyoti, 2010.

Cox, Raymond A. K., Donker, H., & Dayanandan, H. (2013). Materiality Disclosure and Litigation Risks: A Canadian Perspective. International Journal of Disclosure and Governance, 11(3), 284-298

Manson S., Zaman M.. Auditor Communication in an Evolving Environment: Going Beyond Sas 600 Auditors' Reports on Financial Statements. British Accounting Review, Vol. 33, pp. 113- 136, 2001;

Sanayev.N., Narziyev.R., Auditi. Darslik – T.: Sharq nashriyoti, 2001

Tulaxodjyeva. M., Ilhamov.Sh., Axmedjanov.K., Fayziyev.Sh., Xodjayeva.M., Tulaev.M., Audit. Darslik. – T.: Iqtisodiyot nashriyoti, 2011. .

Tuttle B., Coller M., Plumlee D. The Effect of Misstatements of Varying Magnitude on the Decisions of Financial Statement Users: An Experimental Investigation of Materiality Thresholds.Researchgate.net/publication/228307601_The_Effect_of_Misstatements_of_Varying_ Magnitude_on_the_Decisions_of_Financial_Statement_Users_An_Experimental_Investigation_of_ Materiality_Threshold