{"id":283,"date":"2023-07-26T14:24:36","date_gmt":"2023-07-26T09:24:36","guid":{"rendered":"https:\/\/fintech.tsue.uz\/?p=283"},"modified":"2023-07-29T12:42:29","modified_gmt":"2023-07-29T07:42:29","slug":"%d0%b0%d1%83%d0%b4%d0%b8%d1%82%d0%be%d1%80%d0%bb%d0%b8%d0%ba-%d1%82%d0%b5%d0%ba%d1%88%d0%b8%d1%80%d1%83%d0%b2%d0%b8%d0%b4%d0%b0-%d1%82%d0%b0%d2%b3%d0%bb%d0%b8%d0%bb%d0%b8%d0%b9-%d0%b0%d0%bc%d0%b0","status":"publish","type":"post","link":"https:\/\/fintech.tsue.uz\/?p=283","title":{"rendered":"\u0410\u0423\u0414\u0418\u0422\u041e\u0420\u041b\u0418\u041a \u0422\u0415\u041a\u0428\u0418\u0420\u0423\u0412\u0418\u0414\u0410 \u0422\u0410\u04b2\u041b\u0418\u041b\u0418\u0419 \u0410\u041c\u0410\u041b\u041b\u0410\u0420\u041d\u0418 \u049a\u040e\u041b\u041b\u0410\u0428 \u0419\u040e\u041d\u0410\u041b\u0418\u0428\u041b\u0410\u0420\u0418"},"content":{"rendered":"\n<p><strong>\u041e\u0432\u043b\u0430\u0435\u0432 \u0421\u0443\u04b3\u0440\u043e\u0431 \u0422\u0435\u043c\u0443\u0440 \u045e\u0493\u043b\u0438<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"1024\" src=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/07\/MAN_7397-768x1024.jpg\" alt=\"\" class=\"wp-image-284\" srcset=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/07\/MAN_7397-768x1024.jpg 768w, https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/07\/MAN_7397-225x300.jpg 225w, https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/07\/MAN_7397.jpg 900w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<p><em>\u0430\u0443\u0434\u0438\u0442 \u043a\u0430\u0444\u0435\u0434\u0440\u0430\u0441\u0438 \u045e\u049b\u0438\u0442\u0443\u0432\u0447\u0438\u0441\u0438<\/em><\/p>\n\n\n\n<p><em>\u0422\u043e\u0448\u043a\u0435\u043d\u0442 \u043c\u043e\u043b\u0438\u044f \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0438<\/em><\/p>\n\n\n\n<p><em>E-mail: Suhrob.ovlayev@gmail.com<\/em><\/p>\n\n\n\n<p><em>ORCID: 0009-0001-5454-5482<\/em><\/p>\n\n\n\n<p><strong>\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f<\/strong><\/p>\n\n\n\n<p>\u041c\u0430\u043c\u043b\u0430\u043a\u0430\u0442\u0438\u043c\u0438\u0437\u0434\u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043b\u0438\u043a \u0444\u0430\u043e\u043b\u0438\u044f\u0442\u0438\u043d\u0438 \u0445\u0430\u043b\u049b\u0430\u0440\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043b\u0430\u0440 \u0442\u0430\u043b\u0430\u0431\u043b\u0430\u0440\u0438 \u0430\u0441\u043e\u0441\u0438\u0434\u0430 \u0442\u0430\u0448\u043a\u0438\u043b \u044d\u0442\u0438\u0448 \u0431\u045e\u0439\u0438\u0447\u0430 \u043a\u0435\u043d\u0433 \u043a\u045e\u043b\u0430\u043c\u043b\u0438 \u0447\u043e\u0440\u0430-\u0442\u0430\u0434\u0431\u0438\u0440\u043b\u0430\u0440 \u0430\u043c\u0430\u043b\u0433\u0430 \u043e\u0448\u0438\u0440\u0438\u043b\u043c\u043e\u049b\u0434\u0430. 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\u043d\u0430\u0442\u0438\u0436\u0430\u0441\u0438\u0434\u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043b\u0438\u043a \u0442\u0435\u043a\u0448\u0438\u0440\u0443\u0432\u0438\u043d\u0438 \u045e\u0442\u043a\u0430\u0437\u0438\u0448 \u0431\u043e\u0441\u049b\u0438\u0447\u0438\u0434\u0430 \u0442\u0430\u04b3\u043b\u0438\u043b\u0438\u0439 \u0430\u043c\u0430\u043b\u043b\u0430\u0440\u043d\u0438 \u049b\u045e\u043b\u043b\u0430\u0448 \u0436\u0430\u0440\u0430\u0451\u043d\u0438\u043d\u0438 \u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448 \u0431\u045e\u0439\u0438\u0447\u0430 \u0442\u0430\u043a\u043b\u0438\u0444\u043b\u0430\u0440 \u0438\u0448\u043b\u0430\u0431 \u0447\u0438\u049b\u0438\u043b\u0433\u0430\u043d.<\/p>\n\n\n\n<p><strong>\u041a\u0430\u043b\u0438\u0442 \u0441\u045e\u0437\u043b\u0430\u0440:<\/strong> \u0430\u0443\u0434\u0438\u0442, \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043b\u0438\u043a \u0444\u0430\u043e\u043b\u0438\u044f\u0442\u0438, \u0430\u0443\u0434\u043b\u0438\u0442\u043e\u0440\u043b\u0438\u043a \u0442\u0430\u0448\u043a\u0438\u043b\u043e\u0442\u0438, \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043b\u0438\u043a \u0445\u0443\u043b\u043e\u0441\u0430\u0441\u0438, \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043b\u0438\u043a \u0434\u0430\u043b\u0438\u043b\u043b\u0430\u0440, \u0442\u0430\u04b3\u043b\u0438\u043b\u0438\u0439 \u0430\u043c\u0430\u043b\u043b\u0430\u0440, \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043b\u0438\u043a \u0440\u0438\u0441\u043a\u0438.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/07\/\u041e\u0432\u043b\u0430\u0435\u0432-\u0421\u0443\u04b3\u0440\u043e\u0431-\u0422\u0435\u043c\u0443\u0440-\u045e\u0493\u043b\u0438.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of \u041e\u0432\u043b\u0430\u0435\u0432-\u0421\u0443\u04b3\u0440\u043e\u0431-\u0422\u0435\u043c\u0443\u0440-\u045e\u0493\u043b\u0438.\"><\/object><a id=\"wp-block-file--media-33bcb930-ecab-460b-8ab4-184bc199f5f8\" href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/07\/\u041e\u0432\u043b\u0430\u0435\u0432-\u0421\u0443\u04b3\u0440\u043e\u0431-\u0422\u0435\u043c\u0443\u0440-\u045e\u0493\u043b\u0438.pdf\">\u041e\u0432\u043b\u0430\u0435\u0432-\u0421\u0443\u04b3\u0440\u043e\u0431-\u0422\u0435\u043c\u0443\u0440-\u045e\u0493\u043b\u0438<\/a><a href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/07\/\u041e\u0432\u043b\u0430\u0435\u0432-\u0421\u0443\u04b3\u0440\u043e\u0431-\u0422\u0435\u043c\u0443\u0440-\u045e\u0493\u043b\u0438.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-33bcb930-ecab-460b-8ab4-184bc199f5f8\">Download<\/a><\/div>\n\n\n\n<p><strong>\u0424\u043e\u0439\u0434\u0430\u043b\u0430\u043d\u0438\u043b\u0433\u0430\u043d \u0430\u0434\u0430\u0431\u0438\u0451\u0442\u043b\u0430\u0440<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\">\n<li>\u040e\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u043e\u043d \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0430\u0441\u0438 \u041f\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0438\u043d\u0438\u043d\u0433 2018 \u0439\u0438\u043b 19 \u0441\u0435\u043d\u0442\u044f\u0431\u0440\u0434\u0430\u0433\u0438 \u041f\u049a-3946-\u0441\u043e\u043d \u201c\u040e\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u043e\u043d \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0430\u0441\u0438\u0434\u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043b\u0438\u043a \u0444\u0430\u043e\u043b\u0438\u044f\u0442\u0438\u043d\u0438 \u044f\u043d\u0430\u0434\u0430 \u0440\u0438\u0432\u043e\u0436\u043b\u0430\u043d\u0442\u0438\u0440\u0438\u0448 \u0447\u043e\u0440\u0430-\u0442\u0430\u0434\u0431\u0438\u0440\u043b\u0430\u0440\u0438 \u0442\u045e\u0493\u0440\u0438\u0441\u0438\u0434\u0430\u201d\u0433\u0438 \u049a\u0430\u0440\u043e\u0440\u0438. \u2013 <a href=\"http:\/\/www.lex.uz\">www.lex.uz<\/a><\/li>\n\n\n\n<li>International standard on auditing No. 520 \u201cAnalytical procedures\u201d. \u2013<a href=\"http:\/\/www.ifac.org\">www.ifac.org<\/a><\/li>\n\n\n\n<li>\u0410\u0432\u043b\u043e\u043a\u0443\u043b\u043e\u0432 \u0410.\u0417. \u041c\u043e\u043b\u0438\u044f\u0432\u0438\u0439 \u043d\u0430\u0442\u0438\u0436\u0430\u043b\u0430\u0440 \u04b3\u0438\u0441\u043e\u0431\u0438 \u0432\u0430 \u0430\u0443\u0434\u0438\u0442\u0438: \u043d\u0430\u0437\u0430\u0440\u0438\u044f, \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0438\u044f \u0432\u0430 \u0430\u043c\u0430\u043b\u0438\u0451\u0442: \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0438\u044f \/ \u0410.\u0417. \u0410\u0432\u043b\u043e\u043a\u0443\u043b\u043e\u0432. \u2013 \u0422.: Iqtisod-moliya, 2019. \u2013 192 \u0431.<\/li>\n\n\n\n<li>Al-Hajaia M.E. The extent of analytical procedures implementation (International standard on auditing No. 520) in limited liability companies. \/\/International journal of academic research in business and social sciences. 2022, Volume 12, issue 9. Pages 154 \u2013 1169.<\/li>\n\n\n\n<li>\u0425\u0430\u0436\u0438\u043c\u0443\u0440\u0430\u0442\u043e\u0432 \u041d.\u0428. \u041c\u043e\u043b\u0438\u044f\u0432\u0438\u0439 \u04b3\u0438\u0441\u043e\u0431\u043e\u0442 \u0430\u0443\u0434\u0438\u0442\u0438: \u043d\u0430\u0437\u0430\u0440\u0438\u044f, \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0438\u044f \u0432\u0430 \u0430\u043c\u0430\u043b\u0438\u0451\u0442: \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0438\u044f \/ \u041d.\u0428. \u0425\u0430\u0436\u0438\u043c\u0443\u0440\u0430\u0442\u043e\u0432. \u2013 \u0422o\u0448\u043ae\u043d\u0442: Impress media, 2021. \u2013 236 \u0431.<\/li>\n\n\n\n<li>Carlos Pinho. The usefulness of analytical procedures: an empirical approach in the auditing sector in Portugal. \u2013<a href=\"https:\/\/www.researchgate.net\/publication\/265643374\">https:\/\/www.researchgate.net\/publication\/265643374<\/a><\/li>\n\n\n\n<li>\u0422\u043e\u0436\u0438\u0431\u043e\u0435\u0432\u0430 \u0428., \u041e\u043c\u043e\u043d\u043e\u0432 \u0421. \u041c\u043e\u043b\u0438\u044f\u0432\u0438\u0439 \u043d\u0430\u0442\u0438\u0436\u0430\u043b\u0430\u0440 \u0442\u045e\u0493\u0440\u0438\u0441\u0438\u0434\u0430\u0433\u0438 \u04b3\u0438\u0441\u043e\u0431\u043e\u0442 \u0430\u0443\u0434\u0438\u0442\u0438\u0434\u0430 \u0442\u0430\u04b3\u043b\u0438\u043b\u0438\u0439 \u0430\u043c\u0430\u043b\u043b\u0430\u0440\u0434\u0430\u043d \u0444\u043e\u0439\u0434\u0430\u043b\u0430\u043d\u0438\u0448 [\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d \u0440\u0435\u0441\u0443\u0440\u0441] \/\/ \u0418\u049b\u0442\u0438\u0441\u043e\u0434\u0438\u0451\u0442 \u0432\u0430 \u0438\u043d\u043d\u043e\u0432\u0430\u0446\u0438\u043e\u043d \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u044f\u043b\u0430\u0440. 2-\u0441\u043e\u043d, \u043c\u0430\u0440\u0442-\u0430\u043f\u0440\u0435\u043b\u044c, 2019.<\/li>\n\n\n\n<li>Modar Abdullatif, Aya Banna, Duha El-Sahsah, Taher Wafa. Exploring the application of analytical procedures by Jordanian external auditors. \/\/Journal of Governance and Regulation. Volume 10, Issue 3, 2021.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u041e\u0432\u043b\u0430\u0435\u0432 \u0421\u0443\u04b3\u0440\u043e\u0431 \u0422\u0435\u043c\u0443\u0440 \u045e\u0493\u043b\u0438 \u0430\u0443\u0434\u0438\u0442 \u043a\u0430\u0444\u0435\u0434\u0440\u0430\u0441\u0438 \u045e\u049b\u0438\u0442\u0443\u0432\u0447\u0438\u0441\u0438 \u0422\u043e\u0448\u043a\u0435\u043d\u0442 \u043c\u043e\u043b\u0438\u044f \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0438 E-mail: Suhrob.ovlayev@gmail.com ORCID: 0009-0001-5454-5482 \u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f \u041c\u0430\u043c\u043b\u0430\u043a\u0430\u0442\u0438\u043c\u0438\u0437\u0434\u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043b\u0438\u043a \u0444\u0430\u043e\u043b\u0438\u044f\u0442\u0438\u043d\u0438 \u0445\u0430\u043b\u049b\u0430\u0440\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043b\u0430\u0440 \u0442\u0430\u043b\u0430\u0431\u043b\u0430\u0440\u0438 \u0430\u0441\u043e\u0441\u0438\u0434\u0430 \u0442\u0430\u0448\u043a\u0438\u043b \u044d\u0442\u0438\u0448 \u0431\u045e\u0439\u0438\u0447\u0430 \u043a\u0435\u043d\u0433 \u043a\u045e\u043b\u0430\u043c\u043b\u0438 \u0447\u043e\u0440\u0430-\u0442\u0430\u0434\u0431\u0438\u0440\u043b\u0430\u0440 \u0430\u043c\u0430\u043b\u0433\u0430 \u043e\u0448\u0438\u0440\u0438\u043b\u043c\u043e\u049b\u0434\u0430. \u0410\u0443\u0434\u0438\u0442\u043e\u0440\u043b\u0438\u043a \u0444\u0430\u043e\u043b\u0438\u044f\u0442\u0438\u0434\u0430 \u0445\u0430\u043b\u049b\u0430\u0440\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043b\u0430\u0440\u043d\u0438\u043d\u0433&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":286,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-283","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-buxgalteriya-hisobi-tahlil-va-audit"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.8.1 - 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