Moliyaviy hisobotlarni qalbakilashtirish xavfi ko'rsatkichlari tizimini ishlab chiqish

Хусанов, Шухрат Бурханович, Xusanov, Shuxrat Burxanovich, Khusanov, Shukhrat Burkhanovich

Agrobiznes, fan va texnologiyalar · 2026-yil

Annotatsiya

The theoretical and methodological issues of determining the risk of falsification of financial statements during the audit process are studied in the article. The need to move from the unsystematized use of individual signs of fraud to a complex system of interrelated risk indicators was justified. An author's classification of indicators of the risk of falsification of financial statements was proposed, which includes five groups: external, organizational-management, financial, accounting and behavioral indicators. Taking into account the importance and level of manifestation of each indicator, an evaluation procedure was developed, and a formula for calculating the integrated risk index was proposed. Risk classification ranges and corresponding audit activities are defined. Implementation of the proposed system allows formalizing the professional judgment of the auditor, increasing the validity of the assessment of the risk of serious violations caused by dishonest behavior, and providing a more targeted selection of audit procedures.

Maqola ma’lumotlari
MualliflarХусанов, Шухрат Бурханович, Xusanov, Shuxrat Burxanovich, Khusanov, Shukhrat Burkhanovich
JurnalAgrobiznes, fan va texnologiyalar
NashriyotТошкент давлат аграр университети
Nashr sanasi2026-10-30
Jild4
Son9
TilO‘zbek
Ilmiy sohaIqtisodiyot
DOI10.68372/cy3gbz28
Indeksga qo‘shilgan2026-10-18

DOI: 10.68372/cy3gbz28 · Maqolaning asl sahifasi

Kalit so‘zlar

auditing, financial reporting, counterfeiting, fraud, risk of material misstatement, risk indicator, red flags, professional judgment, integral risk index, audit procedures, аудит, финансовая отчётность, фальсификация, мошенничество, риск существенного искажения, риск-индикатор, Red Flags, профессиональное суждение, интегральный индекс риска, аудиторские процедуры, audit, moliyaviy hisobot, qalbakilashtirish, firibgarlik, jiddiy buzib ko'rsatish xavfi, xavf ko'rsatkichi, qizil bayroqlar, professional mulohaza, integral xavf indeksi, auditorlik tartib-taomillari

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAХусанов, Шухрат Бурханович, Xusanov, Shuxrat Burxanovich, & Khusanov, Shukhrat Burkhanovich (2026). Moliyaviy hisobotlarni qalbakilashtirish xavfi ko'rsatkichlari tizimini ishlab chiqish. Agrobiznes, fan va texnologiyalar, 4(9). https://doi.org/10.68372/cy3gbz28
GOST (OAK)Хусанов, Шухрат Бурханович, Xusanov, Shuxrat Burxanovich, Khusanov, Shukhrat Burkhanovich Moliyaviy hisobotlarni qalbakilashtirish xavfi ko'rsatkichlari tizimini ishlab chiqish // Agrobiznes, fan va texnologiyalar. – 2026. – T. 4, № 9. – DOI: 10.68372/cy3gbz28.
MLAХусанов, Шухрат Бурханович, Xusanov, Shuxrat Burxanovich, and Khusanov, Shukhrat Burkhanovich. “Moliyaviy hisobotlarni qalbakilashtirish xavfi ko'rsatkichlari tizimini ishlab chiqish.” Agrobiznes, fan va texnologiyalar, 4(9), 2026. https://doi.org/10.68372/cy3gbz28
ChicagoХусанов, Шухрат Бурханович, Xusanov, Shuxrat Burxanovich, and Khusanov, Shukhrat Burkhanovich. “Moliyaviy hisobotlarni qalbakilashtirish xavfi ko'rsatkichlari tizimini ishlab chiqish.” Agrobiznes, fan va texnologiyalar, 4(9) (2026). https://doi.org/10.68372/cy3gbz28
HarvardХусанов, Шухрат Бурханович, Xusanov, Shuxrat Burxanovich, and Khusanov, Shukhrat Burkhanovich (2026) ‘Moliyaviy hisobotlarni qalbakilashtirish xavfi ko'rsatkichlari tizimini ishlab chiqish’, Agrobiznes, fan va texnologiyalar, 4(9). https://doi.org/10.68372/cy3gbz28
BibTeX
@article{article2026,
  title = {Moliyaviy hisobotlarni qalbakilashtirish xavfi ko'rsatkichlari tizimini ishlab chiqish},
  author = {Хусанов, Шухрат Бурханович and Xusanov, Shuxrat Burxanovich and Khusanov, Shukhrat Burkhanovich},
  journal = {Agrobiznes, fan va texnologiyalar},
  year = {2026},
  volume = {4},
  number = {9},
  doi = {10.68372/cy3gbz28},
  url = {https://doi.org/10.68372/cy3gbz28}
}

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