RAQAMLI SHAROITDA AUDITORLIK FAOLIYATINING TRANSFORMATSIYASI: KOMPETENSIYALAR VA MEHNATNI TASHKIL ETISH TALABLARI.
Abstract
Raqamli iqtisodiyot sharoitida xo‘jalik yurituvchi subyektlarda amalga oshirilayotgan operatsiyalar hajmi, tezligi va murakkabligi ortib bormoqda. Elektron hisob-fakturalar, onlayn to‘lovlar, ERP tizimlari, bulutli platformalar, elektron savdo va avtomatlashtirilgan boshqaruv tizimlari korxonalar faoliyatida katta hajmdagi raqamli izlarni shakllantirmoqda. Natijada auditorlik faoliyatida an’anaviy tanlanma tekshiruvlarga asoslangan yondashuv bilan cheklanib qolish audit risklarini yetarli darajada aniqlashga imkon bermaydi.
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