AUDIT DALILLARINI YIG‘ISHDA AXBOROT TEXNOLOGIYALARIDAN FOYDALANISH
Keywords:
Kalit so’zlar: audit dalillari, axborot texnologiyalari, raqamli audit, IT-audit, Big Data, audit dasturlari.Abstract
Annotatsiya: Mazkur tezisda audit jarayonida dalillarni yig‘ish va tahlil qilishda axborot texnologiyalaridan foydalanishning nazariy va amaliy jihatlari yoritilgan. Raqamli texnologiyalar, audit dasturlari, ma’lumotlar bazalari, sun’iy intellekt va Big Data texnologiyalarining audit sifatiga ta’siri tahlil qilingan. Shuningdek, zamonaviy sharoitda IT-audit va raqamli audit dalillarining ishonchliligini oshirish masalalari ko‘rib chiqilgan.
References
1. O‘zbekiston Respublikasi Prezidenti Farmoni. “Raqamli iqtisodiyotni rivojlantirish chora-tadbirlari to‘g‘risida”. – Toshkent, 2020.
2. O‘zbekiston Respublikasining “Auditorlik faoliyati to‘g‘risida”gi Qonuni. – Toshkent, 2021.
3. Xalqaro audit standartlari (ISA). Audit Evidence (ISA 500). – IFAC, New York, 2022.
4. Arens A.A., Elder R.J., Beasley M.S. Auditing and Assurance Services: An Integrated Approach. – Pearson Education, 2020.
5. Hall J.A. Accounting Information Systems. – Cengage Learning, 2019.
6. Romney M.B., Steinbart P.J. Accounting Information Systems. – Pearson, 2021.
7. DeAngelo L.E. Auditor size and audit quality. Journal of Accounting and Economics, 1981, Vol. 3, No. 3, pp. 183–199.
8. Alles M., Gray G. The future of auditing: Big Data and audit analytics. Accounting Horizons, 2016, Vol. 30, No. 2, pp. 327–338.
9. Knechel W.R., Salterio S.E., Ballou B. Auditing: Assurance and Risk. – Routledge, 2020.
10. Hunton J.E., Bryant S.M., Bagranoff N.A. Core Concepts of Information Technology Auditing. – Wiley, 2018.
11. COSO. Internal Control – Integrated Framework. – Committee of Sponsoring Organizations of the Treadway Commission, 2017.
