“Auditorlik xulosasi: ISA 700 “Forming an Opinion and Reporting on Financial Statements” va ISA 705–706 talablari”
Keywords:
Auditorlik xulosasi, ISA 700, ISA 705, ISA 706, modifikatsiyasiz fikr, shartli fikr (qualified opinion), salbiy fikr (adverse opinion), fikr bildirmaslik (disclaimer of opinion), Key Audit Matters (KAM), Emphasis of Matter, Other Matter, moliyaviy hisobot auditi, xalqaro audit standartlari, mustaqil auditor hisoboti.Abstract
Ushbu maqolada auditorlik xulosasini shakllantirish va hisobot berish jarayoni ISA 700 (Revised), ISA 705 (Revised) hamda ISA 706 (Revised) xalqaro standartlari talablari asosida atroflicha yoritilgan. Auditor fikrining turlari (modifikatsiyasiz, shartli, salbiy, fikr bildirmaslik), hisobotning majburiy bo‘limlari, Key Audit Matters, Emphasis of Matter va Other Matter bo‘limlari, shuningdek, modifikatsiya va ta’kid holatlarida qo‘llaniladigan maxsus talablar tahlil qilingan. Ushbu standartlarning 2025-yil holatiga muvofiqligi va amaliy qo‘llanilishi misollar bilan izohlangan
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References
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