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The Process of Digitalization of Audit Inspection in International Practice and Issues of Its Application in the Practice of Uzbekistan
American Journal of Economics and Business Management,
Vol. 7 No. 12 (2024): December
Abstract
In modern conditions, audit firms require high-quality software tools that expand their capabilities when applying statistical methods, collecting audit evidence, sampling, building an audit, etc. in a word, allowing to reduce the time for the audit as a whole. The article discusses the main specialized computer programs that increase the speed and quality of the audit. This article discusses the features of the use of information systems in the audit. The advantages of an automated approach to the performance of an audit assignment are primarily related to the automation of the auditor's routine operations, which reduces labor costs, avoids mechanical errors, reduces audit time, and maintains the quality of work performed.
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- Kushnarev A. The problem of audit automation. // Audit today. -2007. - No. 4. - S. 20-22.
- L.M. Makarova, D.T. Utesheva. Comparison of domestic audit automation programs. https://docplayer.ru
- Goremykin A. Audit automation // Financial newspaper. 2012. No. 10.
- Emelin V. N., Veretennikova M. N. Problems of audit practice in conditions of automated data processing // Young scientist. 2014. No. 1. 362 pages
- Meliyev I.I. Improvement of planning and conduct of audit. Doctoral Dissertation Abstract for Doctor of Philosophy (PhD) degree. T.:-2019, 62 pages
- Boginskaya, Z.V. Distance audit v sootvetstvii s mejdunarodnymi standardami audita / Z.V. Boginskaya, T. Yu. Gladkova // Ekonomika i predprinimatelstvo. – 2020. – No. 9 (122). - S. 1155-1159.
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- Izvarina N. Yu. i second. ISPOLZOVANIE INFORMATSIONNYX SISTEM V HODE PROVEDENIYA AUDITA. Economy and Business: Theory and Practice, vol. 7 (89), 2022
- Ispolzovanie informatsionnyx tekhnologiy v audite / N.Yu. Izvarina, A.A. Lermontova, K.E. Gutnik, S.A. Nikitin // Economics and business: theory and practice. – 2022. – No. 5-2 (87). - S. 23-27.
- www.mf.uz/qr/news/category/yangilikar/post-1009
- Minavar Tulakhodjaeva and Mutabar Khodjaeva. 2021. FEATURES OF DIGITALIZATION AND ENSURING TRANSPARENCY OF ACCOUNTING AND AUDIT IN UZBEKISTAN. In The 5th International Conference on Future Networks & Distributed Systems (ICFNDS 2021), December 15, 16, 2021, Dubai, United Arab Emirates. ACM, New York, NY, USA, 4 pages. https://doi.org/10.1145/3508072.3508201
- Khodjayeva M., Karimova D.Audit report: National standards of uzbekistan and international practice https://www.scopus.com/inward/record.uri?eid=2-s2.0-85083763835&partnerID=40&md5=4f9fbbe0b04dc3b9bd97b5d62356014d
- Khodjayeva M., Muqumov Z. Features of obtaining audit evidencein accordance with international audit standards https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078821776&partnerID=40&md5=b47bca1d19e0fd6022eee60101a67c10
- Meliev I.I. O’zbekistonda auditorlik tekshiruvini o’tkazish amaliyotini takomillashtirish masalalari. Toshkent, “International Finance & Accounting” ilmiy jurnali, 2022 yil, avgust. №4,- 12 bet.
- Meliyev I.I. A Quantitative approach to existing issues of audit planning in appropriateness and relevance analysis // International Journal of Management Science and Business Administration. 2018. Volume 4. Issue 3. March. P. 15 -18. (№5; Global Impact Factor - 0.652).
- Meliyev I.I. Auditorlik tekshiruvini rejalashtirish va o’tkazishni takomillashtirish. Falsafa doktori (PhD) ilmiy darajasini olish uchun doktorlik dissertatsiyasi avtoreferati. T.:-2019 y.- 62 bet.
- To’laxodjayeva M.M., Ilhomov Sh.I. Xodjaeva M.X. va boshqalar. Audit.Darslik.II-jild. T.: “IQTISODIYOT”. 2018 y.
- Axmedjanov K.B., Sattorov A.X. Auditga kirish. Darslik. – T.: «Innovatsion rivojlanish nashriyot-matbaa uyi», 2021y.-448 b.
- Xodjayeva M.X.Audit nazariyasi va amaliyoti.Darslik – T.: «Innovatsion rivojlanish nashriyot-matbaa uyi», 2022y.-242 b.
- Qo’ziyev I.N. Auditorlik hisobotlarini tuzish va ularni umumlashtirish: nazariya va metodologik masalalar. Monografiya. -T.: IQTISOD-MOLIYA, 2015y. - 196 bet.
References
Kushnarev A. The problem of audit automation. // Audit today. -2007. - No. 4. - S. 20-22.
L.M. Makarova, D.T. Utesheva. Comparison of domestic audit automation programs. https://docplayer.ru
Goremykin A. Audit automation // Financial newspaper. 2012. No. 10.
Emelin V. N., Veretennikova M. N. Problems of audit practice in conditions of automated data processing // Young scientist. 2014. No. 1. 362 pages
Meliyev I.I. Improvement of planning and conduct of audit. Doctoral Dissertation Abstract for Doctor of Philosophy (PhD) degree. T.:-2019, 62 pages
Boginskaya, Z.V. Distance audit v sootvetstvii s mejdunarodnymi standardami audita / Z.V. Boginskaya, T. Yu. Gladkova // Ekonomika i predprinimatelstvo. – 2020. – No. 9 (122). - S. 1155-1159.
Kuznetsova, E.V. Automatization audit kak instrument control distansionnoy raboty auditorskoy organizatsii / E.V. Kuznetsova, A.V. Spesivtseva // Innovative economic development: trends and perspectives. - 2020. - T. 1. – S. 264-271.
Izvarina N. Yu. i second. ISPOLZOVANIE INFORMATSIONNYX SISTEM V HODE PROVEDENIYA AUDITA. Economy and Business: Theory and Practice, vol. 7 (89), 2022
Ispolzovanie informatsionnyx tekhnologiy v audite / N.Yu. Izvarina, A.A. Lermontova, K.E. Gutnik, S.A. Nikitin // Economics and business: theory and practice. – 2022. – No. 5-2 (87). - S. 23-27.
www.mf.uz/qr/news/category/yangilikar/post-1009
Minavar Tulakhodjaeva and Mutabar Khodjaeva. 2021. FEATURES OF DIGITALIZATION AND ENSURING TRANSPARENCY OF ACCOUNTING AND AUDIT IN UZBEKISTAN. In The 5th International Conference on Future Networks & Distributed Systems (ICFNDS 2021), December 15, 16, 2021, Dubai, United Arab Emirates. ACM, New York, NY, USA, 4 pages. https://doi.org/10.1145/3508072.3508201
Khodjayeva M., Karimova D.Audit report: National standards of uzbekistan and international practice https://www.scopus.com/inward/record.uri?eid=2-s2.0-85083763835&partnerID=40&md5=4f9fbbe0b04dc3b9bd97b5d62356014d
Khodjayeva M., Muqumov Z. Features of obtaining audit evidencein accordance with international audit standards https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078821776&partnerID=40&md5=b47bca1d19e0fd6022eee60101a67c10
Meliev I.I. O’zbekistonda auditorlik tekshiruvini o’tkazish amaliyotini takomillashtirish masalalari. Toshkent, “International Finance & Accounting” ilmiy jurnali, 2022 yil, avgust. №4,- 12 bet.
Meliyev I.I. A Quantitative approach to existing issues of audit planning in appropriateness and relevance analysis // International Journal of Management Science and Business Administration. 2018. Volume 4. Issue 3. March. P. 15 -18. (№5; Global Impact Factor - 0.652).
Meliyev I.I. Auditorlik tekshiruvini rejalashtirish va o’tkazishni takomillashtirish. Falsafa doktori (PhD) ilmiy darajasini olish uchun doktorlik dissertatsiyasi avtoreferati. T.:-2019 y.- 62 bet.
To’laxodjayeva M.M., Ilhomov Sh.I. Xodjaeva M.X. va boshqalar. Audit.Darslik.II-jild. T.: “IQTISODIYOT”. 2018 y.
Axmedjanov K.B., Sattorov A.X. Auditga kirish. Darslik. – T.: «Innovatsion rivojlanish nashriyot-matbaa uyi», 2021y.-448 b.
Xodjayeva M.X.Audit nazariyasi va amaliyoti.Darslik – T.: «Innovatsion rivojlanish nashriyot-matbaa uyi», 2022y.-242 b.
Qo’ziyev I.N. Auditorlik hisobotlarini tuzish va ularni umumlashtirish: nazariya va metodologik masalalar. Monografiya. -T.: IQTISOD-MOLIYA, 2015y. - 196 bet.