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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.

  • Ўқишлар сони 55
  • Нашр санаси 27-12-2023
  • Мақола тилиO'zbek
  • Саҳифалар сони85-91
Ўзбек

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.

Русский

В данной статье изложена суть понятия существенности в условиях цифровой экономики. Исходя из международной практикии разработаны предложения и рекомендации по её применению в системе бухгалтерского учета и аудита нашей страны

English

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.

№ Муаллифнинг исми Лавозими Ташкилот номи
1 Xasanova N.T. -- Toshkent davlat iqtisodiyot universitet
№ Ҳавола номи
1 Axmedjnov.K., Yakubov.I., Audit asoslari. Darslik – T.: IQTISOD-MOLIYA nashriyoti, 2010.
2 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
3 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;
4 Sanayev.N., Narziyev.R., Auditi. Darslik – T.: Sharq nashriyoti, 2001
5 Tulaxodjyeva. M., Ilhamov.Sh., Axmedjanov.K., Fayziyev.Sh., Xodjayeva.M., Tulaev.M., Audit. Darslik. – T.: Iqtisodiyot nashriyoti, 2011. .
6 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
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