Abstrak
Ушбу мақолада молиявий ҳисоботлар аудитида айланма активлар билан боғлиқ фирибгарлик ҳолатларини ўрганиш муҳокама қилинади. Тадқиқотлар натижасида молиявий ҳисоботлар аудитида айланма маблағлар билан боғлиқ фирибгарлик турлари гуруҳларга бўлинади. Мақолада, шунингдек, фирибгарликни бартараф этиш бўйича таклифлар мавжуд.
Bibliografik manbalar
Cicilia Ionescu, Cornel Ionescu. Frauds and Errors in the Audit of Financial Statements. //Procedia of Economics and Business Administration ISSN: 2392-8166, ISSN-L: 2392-8166. September 2016.
Dusmuratov R.D. Auditning xalqaro standartlari. O‘quv q‘ollanma. –T.: TDAU, 2019. -130 b.
Jacqueline S. Hammersley. A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks. //Auditing: A Journal of Practice & Theory American Accounting Association Vol. 30, № 4. November 2011 pp. 101–128.
International federation of Accountants [Электронный ресурс] / URl: https://www.ifac.org/auditing-assurance/clarity-center/ clarified-standards
Karimov A.A., Muqumov Z.A., Хodjayeva M.H., Avlokulov A.Z. Xalqaro audit. Darslik. –T.: Iqtisod-moliya, 2020. -424 b.
Когденко В. Корпоративное мошенничество: анализ схем присвоения активов и манипулирования отчетность. //Экономический анализ: теория и практика. 2015. № 4 (403). С. 2-13.
Lajos Zager, Sanja Sever Malis, Ana Novak. The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting. // Procedia Economics and Finance 39 ( 2016 ) 693 – 700. www.sciencedirect.com
Marilena Mironiuc, Ioan-Bogdan Robu and Mihaela-Alina Robu. The Fraud Auditing: Empirical Study Concerning the Identification of the Financial Dimensions of Fraud. //IBIMA Publishing Journal of Accounting and Auditing: Research & Practice. http://www.ibimapublishing.com/journals/JAARP/jaarp.html. Vol. 2012 (2012)
Hamdamov B.Q. Auditning xalqaro standartlari. Darslik. –T.: Iqtisod-moliya, 2020. -288 b.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright (c) 2022 Iqtisodiyot va taʼlim