Buxgalteriya hisobini avtomatlashtirishning audit sifatiga ta'siri

Primova Shaxnoza Komiljonovna

Management and Economics Scientific Research Journal · 2026-yil

Annotatsiya

This article examines how automating accounting in information systems affects audit quality. As digital technologies spread, accounting processes are increasingly run in specialized software, which changes the content, methods, and risks of audit procedures. The study analyzes, from an audit perspective, the formation of the enterprise database, settlements with accountable persons and counterparties, bank and cash operations, fixed assets, and period-end closing. It identifies the benefits of automation (full-population testing, processing speed, a preserved audit trail) alongside its risks (improper allocation of user access rights, manual adjustments, errors in opening data entry). Based on the findings, recommendations are developed, including an internal control matrix and a pre-closing checklist.

Maqola ma’lumotlari
MualliflarPrimova Shaxnoza Komiljonovna
JurnalManagement and Economics Scientific Research Journal
NashriyotТошкент менежмент ва иқтисодиёт институти
Nashr sanasi2026-11-01
Jild3
Son3
Betlar33-41
TilIngliz
Indeksga qo‘shilgan2026-11-02

Maqolaning asl sahifasi

Kalit so‘zlar

: buxgalteriya hisobi, axborot tizimlari, avtomatlashtirish, audit sifati, ichki nazorat, hisobot davrini yopish.

Iqtibos keltirish

APAPrimova Shaxnoza Komiljonovna (2026). BUXGALTERIYA HISOBINI AVTOMATLASHTIRISHNING AUDIT SIFATIGA TA'SIRI. Management and Economics Scientific Research Journal, 3(3), 33-41. https://journals.timeedu.uz/index.php/mesr/article/view/441
GOST (OAK)Primova Shaxnoza Komiljonovna BUXGALTERIYA HISOBINI AVTOMATLASHTIRISHNING AUDIT SIFATIGA TA'SIRI // Management and Economics Scientific Research Journal. – 2026. – T. 3, № 3. – P. 33-41.
MLAPrimova Shaxnoza Komiljonovna. “BUXGALTERIYA HISOBINI AVTOMATLASHTIRISHNING AUDIT SIFATIGA TA'SIRI.” Management and Economics Scientific Research Journal, 3(3), 33-41, 2026. https://journals.timeedu.uz/index.php/mesr/article/view/441
ChicagoPrimova Shaxnoza Komiljonovna. “BUXGALTERIYA HISOBINI AVTOMATLASHTIRISHNING AUDIT SIFATIGA TA'SIRI.” Management and Economics Scientific Research Journal, 3(3), 33-41 (2026). https://journals.timeedu.uz/index.php/mesr/article/view/441
HarvardPrimova Shaxnoza Komiljonovna (2026) ‘BUXGALTERIYA HISOBINI AVTOMATLASHTIRISHNING AUDIT SIFATIGA TA'SIRI’, Management and Economics Scientific Research Journal, 3(3), 33-41. https://journals.timeedu.uz/index.php/mesr/article/view/441
BibTeX
@article{primovashaxnozakomiljonovna2026,
  title = {BUXGALTERIYA HISOBINI AVTOMATLASHTIRISHNING AUDIT SIFATIGA TA'SIRI},
  author = {Primova Shaxnoza Komiljonovna},
  journal = {Management and Economics Scientific Research Journal},
  year = {2026},
  volume = {3},
  number = {3},
  pages = {33-41},
  url = {https://journals.timeedu.uz/index.php/mesr/article/view/441}
}

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