An integrative model for identifying and assessing the risks of liabilities audit in the information and communication technology sector and a risk-oriented audit plan

Amirov , Asqar, Амиров , Аскар, Амиров , Асқар

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

The article examines an integrative model for identifying and assessing the risks of liabilities audit at enterprises in the information and communication technology (ICT) sector. A risk matrix is developed that covers sector-specific risks of technological substitution, breach of licence agreements, uncertainty of subscriber obligations and cyber threats. Based on the International Standards on Auditing, a five-stage risk-oriented model for planning the audit of liabilities and an approach to the quantitative assessment of audit risk are proposed. The results are tested using the example of the joint-stock company O'zbektelecom

Maqola ma’lumotlari
MualliflarAmirov , Asqar, Амиров , Аскар, Амиров , Асқар
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-09-25
Jild3
Son5
Betlar146-152
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss5-pp146-152
Indeksga qo‘shilgan2026-09-26

DOI: 10.60078/3060-4842-2026-vol3-iss5-pp146-152 · Maqolaning asl sahifasi

Kalit so‘zlar

liabilities audit, audit risk, risk matrix, risk-oriented audit, audit planning, materiality, ICT sector, cyber threats, licence obligations, International Standards on Auditing, inherent risk, control risk, аудит обязательств, аудиторский риск, матрица рисков, риск-ориентированный аудит, планирование аудита, существенность, сфера ИКТ, киберугрозы, лицензионные обязательства, международные стандарты аудита, неотъемлемый риск, риск средств контроля, мажбуриятлар аудити, аудиторлик риски, риск матрицаси, рискка йўналтирилган аудит, аудитни режалаштириш, муҳимлик, АКТ соҳаси, кибертаҳдидлар, лицензия мажбуриятлари, аудитнинг халқаро стандартлари, ажралмас риск, назорат риски

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAmirov , Asqar, Амиров , Аскар, & Амиров , Асқар (2026). AN INTEGRATIVE MODEL FOR IDENTIFYING AND ASSESSING THE RISKS OF LIABILITIES AUDIT IN THE INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR AND A RISK-ORIENTED AUDIT PLAN. Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 146-152. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp146-152
GOST (OAK)Amirov , Asqar, Амиров , Аскар, Амиров , Асқар AN INTEGRATIVE MODEL FOR IDENTIFYING AND ASSESSING THE RISKS OF LIABILITIES AUDIT IN THE INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR AND A RISK-ORIENTED AUDIT PLAN // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 5. – P. 146-152. – DOI: 10.60078/3060-4842-2026-vol3-iss5-pp146-152.
MLAAmirov , Asqar, Амиров , Аскар, and Амиров , Асқар. “AN INTEGRATIVE MODEL FOR IDENTIFYING AND ASSESSING THE RISKS OF LIABILITIES AUDIT IN THE INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR AND A RISK-ORIENTED AUDIT PLAN.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 146-152, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp146-152
ChicagoAmirov , Asqar, Амиров , Аскар, and Амиров , Асқар. “AN INTEGRATIVE MODEL FOR IDENTIFYING AND ASSESSING THE RISKS OF LIABILITIES AUDIT IN THE INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR AND A RISK-ORIENTED AUDIT PLAN.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 146-152 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp146-152
HarvardAmirov , Asqar, Амиров , Аскар, and Амиров , Асқар (2026) ‘AN INTEGRATIVE MODEL FOR IDENTIFYING AND ASSESSING THE RISKS OF LIABILITIES AUDIT IN THE INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR AND A RISK-ORIENTED AUDIT PLAN’, Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 146-152. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp146-152
BibTeX
@article{amirovasqar2026,
  title = {AN INTEGRATIVE MODEL FOR IDENTIFYING AND ASSESSING THE RISKS OF LIABILITIES AUDIT IN THE INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR AND A RISK-ORIENTED AUDIT PLAN},
  author = {Amirov , Asqar and Амиров , Аскар and Амиров , Асқар},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {5},
  pages = {146-152},
  doi = {10.60078/3060-4842-2026-vol3-iss5-pp146-152},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp146-152}
}

Boshqa maqola uchun iqtibos tayyorlash

Илғор иқтисодиёт ва педагогик технологиялар jurnalidan boshqa maqolalar

Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar · 2026-yil arxivi

Amirov , Asqar — boshqa maqolalari

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari