{"id":540,"date":"2023-11-05T23:31:22","date_gmt":"2023-11-05T18:31:22","guid":{"rendered":"https:\/\/fintech.tsue.uz\/?p=540"},"modified":"2023-12-04T21:21:24","modified_gmt":"2023-12-04T16:21:24","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%bb%d0%b0%d1%80%d0%b8%d0%b4%d0%b0-%d0%b1%d0%b0%d2%b3%d0%be%d0%bb%d0%b0%d0%bd%d0%b3%d0%b0","status":"publish","type":"post","link":"https:\/\/fintech.tsue.uz\/?p=540","title":{"rendered":"\u0410\u0423\u0414\u0418\u0422\u041e\u0420\u041b\u0418\u041a \u0422\u0415\u041a\u0428\u0418\u0420\u0423\u0412\u041b\u0410\u0420\u0418\u0414\u0410 \u0411\u0410\u04b2\u041e\u041b\u0410\u041d\u0413\u0410\u041d \u049a\u0418\u0419\u041c\u0410\u0422\u041b\u0410\u0420 \u0422\u040e\u0492\u0420\u0418\u041b\u0418\u0413\u0418\u041d\u0418 \u0410\u041d\u0418\u049a\u041b\u0410\u0428"},"content":{"rendered":"\n<p><strong>&nbsp; \u041e\u0447\u0438\u043b\u043e\u0432 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\u043c\u043e\u0434\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u044f\u043b\u0430\u043d\u0433\u0430\u043d \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043b\u0438\u043a \u0445\u0443\u043b\u043e\u0441\u0430\u0441\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\/12\/\u041e\u0447\u0438\u043b\u043e\u0432-\u0424\u0430\u0440\u0445\u043e\u0434\u0436\u043e\u043d-\u0428\u0430\u0432\u043a\u0430\u0442\u0436\u043e\u043d-\u045e\u0493\u043b\u0438.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of \u041e\u0447\u0438\u043b\u043e\u0432-\u0424\u0430\u0440\u0445\u043e\u0434\u0436\u043e\u043d-\u0428\u0430\u0432\u043a\u0430\u0442\u0436\u043e\u043d-\u045e\u0493\u043b\u0438.\"><\/object><a id=\"wp-block-file--media-56910eb1-b461-40eb-be8e-206126a4f2c7\" href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/12\/\u041e\u0447\u0438\u043b\u043e\u0432-\u0424\u0430\u0440\u0445\u043e\u0434\u0436\u043e\u043d-\u0428\u0430\u0432\u043a\u0430\u0442\u0436\u043e\u043d-\u045e\u0493\u043b\u0438.pdf\">\u041e\u0447\u0438\u043b\u043e\u0432-\u0424\u0430\u0440\u0445\u043e\u0434\u0436\u043e\u043d-\u0428\u0430\u0432\u043a\u0430\u0442\u0436\u043e\u043d-\u045e\u0493\u043b\u0438<\/a><a href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2023\/12\/\u041e\u0447\u0438\u043b\u043e\u0432-\u0424\u0430\u0440\u0445\u043e\u0434\u0436\u043e\u043d-\u0428\u0430\u0432\u043a\u0430\u0442\u0436\u043e\u043d-\u045e\u0493\u043b\u0438.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-56910eb1-b461-40eb-be8e-206126a4f2c7\">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>ISA 540 (Revised), Auditing accounting estimates and related disclosures. Handbooks, Standards, and Pronouncements 978-1-60815-377-0. Oct 3, 2018.<\/li>\n\n\n\n<li>\u041a\u043e\u0447\u0435\u0440\u0433\u0438\u043d\u0430 \u0410.\u0418., \u042e\u0434\u0438\u043d\u0430 \u0413.\u0410., \u042e\u0434\u0438\u043d\u0430 \u041c.\u0418. \u041e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0430\u0443\u0434\u0438\u0442\u0430 \u043e\u0446\u0435\u043d\u043e\u0447\u043d\u044b\u0445 \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0439. \/\/\u0410\u0443\u0434\u0438\u0442 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0430\u043d\u0430\u043b\u0438\u0437, \u21161, 2018. \u2013 \u0421. 141-152.<\/li>\n\n\n\n<li>\u041e\u0447\u0438\u043b\u043e\u0432 \u0424.\u0428. \u041c\u0430\u0436\u0431\u0443\u0440\u0438\u044f\u0442\u043b\u0430\u0440 \u04b3\u0438\u0441\u043e\u0431\u0438 \u0432\u0430 \u0430\u0443\u0434\u0438\u0442\u0438\u043d\u0438 \u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448. \u0418\u049b\u0442\u0438\u0441\u043e\u0434\u0438\u0451\u0442 \u0444\u0430\u043d\u043b\u0430\u0440\u0438 \u0431\u045e\u0439\u0438\u0447\u0430 \u0444\u0430\u043b\u0441\u0430\u0444\u0430 \u0434\u043e\u043a\u0442\u043e\u0440\u0438 (Doctor of Philosophy) \u0434\u0438\u0441\u0441\u0435\u0440\u0442\u0430\u0446\u0438\u044f\u0441\u0438 \u0430\u0432\u0442\u043e\u0440\u0435\u0444\u0435\u0440\u0430\u0442\u0438. \u2013 \u0422\u043e\u0448\u043a\u0435\u043d\u0442: 2021. \u2013 56 \u0431.<\/li>\n\n\n\n<li>\u041c\u0430\u0432\u043b\u0438\u043d\u0430 \u0418.\u041d. \u0414\u043e\u043a\u0430\u0437\u0430\u0442\u044c \u0438\u2026 \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u0442\u044c! \u0430\u0443\u0434\u0438\u0442 \u043e\u0446\u0435\u043d\u043e\u0447\u043d\u044b\u0445 \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0439 \u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435. \/\/ \u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e, 2007, \u2116 8(2). \u2013 \u0421. 114-119.<\/li>\n\n\n\n<li>Ivana Mamic Sacera, Sanja Sever Malis, Ivana Pavic. The Impact Of Accounting Estimates On Financial Position And Business Performance \u2013 Case Of Non-Current Intangible And Tangible Assets. \/\/Procedia Economics and Finance. \u211639, 2016. \u2013 P. 399-411.<\/li>\n<\/ol>\n\n\n\n<p><a href=\"https:\/\/www.tandfonline.com\/author\/Minutti-Meza%2C+Miguel\">Miguel Minutti-Meza<\/a>. The art of conversation: the expanded audit report. \/\/ <a href=\"https:\/\/www.tandfonline.com\/journals\/rabr20\">Accounting and Business Research. Volume 51, No. 5. \u2013 P. 548\u2013581.&nbsp;<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; \u041e\u0447\u0438\u043b\u043e\u0432 \u0424\u0430\u0440\u0445\u043e\u0434\u0436\u043e\u043d \u0428\u0430\u0432\u043a\u0430\u0442\u0436\u043e\u043d \u045e\u0493\u043b\u0438 \u0438\u049b\u0442\u0438\u0441\u043e\u0434\u0438\u0451\u0442 \u0444\u0430\u043d\u043b\u0430\u0440\u0438 \u0431\u045e\u0439\u0438\u0447\u0430 \u0444\u0430\u043b\u0441\u0430\u0444\u0430 \u0434\u043e\u043a\u0442\u043e\u0440\u0438(\u0420hD) \u0430\u0443\u0434\u0438\u0442 \u043a\u0430\u0444\u0435\u0434\u0440\u0430\u0441\u0438 \u0434\u043e\u0446\u0435\u043d\u0442\u0438&nbsp; \u0422\u043e\u0448\u043a\u0435\u043d\u0442 \u043c\u043e\u043b\u0438\u044f \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0438 E-mail: ochilovfarhod094@gmail.com ORCID: 0000-0003-2945-5968 \u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f \u0410\u0443\u0434\u0438\u0442\u043e\u0440\u043b\u0438\u043a \u0442\u0435\u043a\u0448\u0438\u0440\u0443\u0432\u0438\u0434\u0430 \u043c\u043e\u043b\u0438\u044f\u0432\u0438\u0439 \u04b3\u0438\u0441\u043e\u0431\u043e\u0442 \u0430\u0445\u0431\u043e\u0440\u043e\u0442\u043b\u0430\u0440\u0438\u043d\u0438 \u045e\u0440\u0433\u0430\u043d\u0438\u0448 \u0432\u0430 \u0442\u0430\u04b3\u043b\u0438\u043b \u049b\u0438\u043b\u0438\u0448\u0434\u0430 \u0431\u0430\u04b3\u043e\u043b\u0430\u043d\u0433\u0430\u043d \u049b\u0438\u0439\u043c\u0430\u0442\u043b\u0430\u0440\u043d\u0438\u043d\u0433 \u0442\u045e\u0493\u0440\u0438\u043b\u0438\u0433\u0438\u043d\u0438 \u0430\u043d\u0438\u049b\u043b\u0430\u0448&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":543,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-540","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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