ОБЕСПЕЧЕНИЕ НАДЕЖНОСТИ АУДИТОРСКИХ ДОКАЗАТЕЛЬСТВ ПРИ АУДИТЕ ДОЛГОСРОЧНЫХ АКТИВОВ

Худойкулова Дилора Дилмуродовна

докторант

Ташкентский государственный

 экономический университет

E-mail: xudoyqulovadilora5@gmail.com

ORCID:0009-0004-2851-7084

Аннотация. Долгосрочные активы формируют значительную часть валюты баланса крупных компаний, однако в аудиторской практике традиционно относятся к зонам умеренного риска. Цель данной статьи — систематизировать требования Международных стандартов аудита (МСА) к сбору доказательств по долгосрочным активам, сопоставить их с выводами зарубежных и исследователей. По результатам исследования предложена трёхконтурная модель сбора доказательств, разделяющая процедуры подтверждения наличия, полноты и оценочных значений. Результаты применимы при разработке внутрифирменных методик аудита в странах, перешедших на МСА, включая Республику Узбекистан.

Ключевые слова: аудит, аудиторские доказательства, долгосрочные активы, основные средства, МСА 500, МСА 540, обесценение активов, качество аудита, аудиторские процедуры.

UZOQ MUDDATLI AKTIVLAR AUDITIDA AUDITORLIK DALILLARNING ISHONCHLILIGINI TA’MINLASH

Xudoyqulova Dilora Dilmurodovna

докторант

Тошкент давлат иқтисодиёт университети

E-mail: xudoyqulovadilora5@gmail.com

ORCID:0009-0004-2851-7084

Annotatsiya. Yirik kompaniyalar balansida uzoq muddatli aktivlar salmoqli ulushni tashkil etadi; biroq audit amaliyotida ular an’anaviy tarzda o‘rtacha xavf darajasiga ega sohalar sifatida tasniflanadi. Ushbu maqola uzoq muddatli aktivlar bo‘yicha dalillarni to‘plashga oid Xalqaro audit standartlari (XAS) talablarini tizimlashtirish hamda ularni xalqaro tadqiqotchilarning xulosalari bilan taqqoslashni maqsad qilgan. Tadqiqot natijalari asosida dalillarni to‘plashning uch bosqichli modeli taklif etilgan bo‘lib, unda mavjudlik, to‘liqlik va baholash ko‘rsatkichlarini tekshirish tartib-taomillari o‘zaro farqlanadi. Mazkur xulosalar XASni qabul qilgan mamlakatlarda, jumladan, O‘zbekiston Respublikasida ichki audit uslubiyotlarini ishlab chiqishda qo‘llanilishi mumkin.

Kalit so’zlar: audit, auditorlik dalillar, uzoq muddatli aktivlar, asosiy vositalar, AXS 500, AXS 540, aktivlar qadrsizlanishi, audit sifati, audit tartib-taomillari.

ENSURING THE RELIABILITY OF AUDIT EVIDENCE IN THE AUDIT OF LONG‑TERM ASSETS

Xudoyqulova Dilora Dilmurodovna

Doctoral Student

 at Tashkent State University of Economics

E-mail: xudoyqulovadilora5@gmail.com

ORCID:0009-0004-2851-7084

Abstract. Long-term assets form a significant part of the balance sheet of large companies, but in audit practice they are traditionally considered to be areas of moderate risk. The purpose of this article is to systematize the requirements of the International Auditing Standards (IAS) for gathering evidence regarding long-term assets and to compare them with the conclusions of foreign researchers. Based on the results of the study, a three-circuit model for gathering evidence is proposed, which separates the procedures for confirming the existence, completeness, and estimated values. The results are applicable in the development of internal audit methodologies in countries that have adopted IAS, including the Republic of Uzbekistan.

Keywords: audit evidence, long-term assets, property plant and equipment, ISA 500, ISA 540, impairment, audit quality, audit procedures.

https://doi.org/10.5281/zenodo.22829977

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