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THE CONCEPT OF MATERIALITY IN THE DIGITAL ECONOMY AND ITS IMPROVEMENT IN RELIANCE UPON THE INTERNATIONAL STANDARDS

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Iqtisodiy taraqqiyot va tahlil

Iqtisodiy taraqqiyot va tahlil

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ARTICLE ANNOTATION

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This article outlines the essence of the concept of materiality in the digital economy. Based on international practice, proposals and recommendations for its application in the accounting and auditing system of our country have been developed.

AUTHORS

N.Xasanova

Toshkent davlat iqtisodiyot universitet

Tags

# 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.

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Article Identifiers

ROI:

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

DOI:

Not Available

References

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