MOLIYAVIY NATIJALAR AUDITINI TAKOMILLASHTIRISH

Аннотация

The article provides an in-depth analysis of the theoretical foundations, practical significance and need for improvement of the audit of financial results. Financial results - income, expenses, profit and loss - are important indicators that determine the financial stability and investment attractiveness of the enterprise. The true and reliable reflection of these results is the central task of auditing. In current practice, some enterprises are trying to artificially present their reports in a positive light by manipulating financial results, recognizing income in advance or hiding expenses. Such situations must be identified by auditors, and this process requires a high level of professional approach, technical knowledge and modern audit tools. The article proposes the following areas of improvement based on advanced international experience to eliminate these problems: deepening the methodology based on international auditing standards (ISA), widespread introduction of CAATs (Computer Assisted Audit Techniques) and artificial intelligence tools in auditing activities, as well as establishing effective cooperation between internal audit and external audit in analyzing financial results. The article also highlights the importance of automated information systems that ensure transparency and accuracy in accounting for financial results. Keywords: financial results, audit activities, profit and loss, income, expenses, international auditing standards (ISA), CAATs, digital audit, artificial intelligence, financial reporting, internal control, audit quality, information systems, transparency, audit methodology. 3 17 International scientific journal ISSN: 2181-3906 «MODERN SCIENCE АND RESEARCH» 2025 VOLUME 4 / ISSUE 7 / UIF:8.2 / MODERNSCIENCE.UZ Kirish: Moliyaviy natijalar har qanday xo‘jalik yurituvchi subyektning iqtisodiy faoliyatini baholashda asosiy ko‘rsatkichlardan biri hisoblanadi. Foyda yoki zarar ko‘rinishida ifodalanadigan bu natijalar korxonaning raqobatbardoshligi, investitsion jozibadorligi, moliyaviy barqarorligi va rivojlanish strategiyasini belgilab beradi. Shu bois, ushbu ko‘rsatkichlarning haqqoniyligi, aniqligi va shaffofligi iqtisodiy axborot foydalanuvchilari – investorlar, kreditorlar, soliq organlari, aksiyadorlar va boshqa manfaatdor tomonlar uchun muhim axborot manbaidir. Bugungi kunda raqamli iqtisodiyotning jadal rivojlanishi, axborot texnologiyalarining keng qo‘llanilishi va xalqaro audit standartlariga o‘tish jarayoni moliyaviy hisobotlarning shakllanishi va auditini ham tubdan o‘zgartirmoqda. Ayniqsa, daromadlar va xarajatlarning noto‘g‘ri e’tirof etilishi, foydaning manipulyatsiya qilinishi, soliqdan bo‘yin tovlash kabi muammolar moliyaviy natijalar auditini takomillashtirishni dolzarb masalaga aylantirgan. Mazkur maqolada moliyaviy natijalarni shakllantirishdagi xatolarni aniqlash, audit metodikasini takomillashtirish, zamonaviy texnologiyalarni joriy etish va xalqaro tajribalardan foydalanish asosida moliyaviy natijalar auditining samaradorligini oshirish bo‘yicha ilmiy- amaliy yondashuvlar ko‘rib chiqiladi. Shu bilan birga, O‘zbekiston sharoitida moliyaviy natijalar auditining holati tahlil qilinib, uni yanada mukammallashtirish bo‘yicha taklif va tavsiyalar ishlab chiqiladi. Mavzuga oid adabiyotlar sharhi. Moliyaviy natijalar auditini takomillashtirish masalasi O‘zbekiston olimlari tomonidan ham keng qamrovli o‘rganilmoqda. Jumladan, Abdullayeva N. (2023) o‘zining “Tijorat banklarida auditorlik tizimining raqamli transformatsiyasi” nomli tadqiqotida elektron audit tizimlarining, xususan CAATs va ERP platformalarining auditorlik samaradorligiga ta’sirini chuqur o‘rganadi. U foyda va xarajatlar to‘g‘risidagi axborotlarni raqamli nazorat qilish orqali moliyaviy natijalarning haqqoniyligini oshirish zarurligini asoslaydi. Shunga yaqin yondashuvni Xusanov B. (2021) ham ilgari surgan bo‘lib, u auditorlik baholashda daromad va zarar elementlarining aniqligini ta’minlash uchun audit metodikasini optimallashtirishni taklif etadi. Rossiyalik olimlar ham ushbu yo‘nalishda muhim ilmiy ishlarni amalga oshirgan. Абрамов А.В. (2020) moliyaviy natijalar auditini riskga asoslangan yondashuvlar orqali takomillashtirish zarurligini ta’kidlaydi. Ayniqsa, zararlarni yashirish holatlarini aniqlashda auditorlar chuqur tahliliy metodlardan foydalanishlari lozimligini ko‘rsatadi. Bu fikrni Кузнецова Е.А. (2019) tomonidan olib borilgan tadqiqot ham qo‘llab-quvvatlaydi. U foyda ko‘rsatkichlarini audit qilishda tahliliy audit baholovlaridan foydalanishni va bu orqali auditorlarning professional roli yanada kuchayishini asoslab beradi. Yevropa olimlari ham moliyaviy natijalarni aniqlash va audit qilish sohasida ilg‘or texnologiyalarni joriy etishga alohida urg‘u bermoqda. Andersen T. (Germaniya, 2021) tomonidan olib borilgan tadqiqotda Yevropa Ittifoqi korxonalarida foyda auditi bo‘yicha avtomatlashtirilgan vositalar, ayniqsa sun’iy intellekt va katta ma’lumotlar (big data) asosidagi tahlillar auditorl