Auditorlik tashkilotlarining professional xizmatlari . . . . . . . . . . . . . . . . . . . . . . . . . .
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5-bob.
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AUDITORLIK KASBIGA MALAKAVIY VA AXLOQIY TALABLAR . . . . . .
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1.
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Auditorlik kasbiga malakaviy talablar va auditorlik faoliyatini litsenziyalash . . . . . .
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2.
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Auditorlik tashkiloti va auditorlarning mustaqilligi . . . . . . . . . . . . . . . . . . . . . . . . . .
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3.
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Auditor axloqi (etikasi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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4.
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Auditor ishlarining sifatini nazorat qilish . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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6-bob.
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AUDITDA MUHIMLIK TUSHUNCHASI VA AUDITORLIK TAVAKKALCHILIGI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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1.
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Muhimlik tushunchasi va uning auditdagi ahamiyati . . . . . . . . . . . . . . . . . . . . . . . . .
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2.
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Muhimlik darajasi, uni aniqlashda qo’llaniladigan asosiy ko’rsatkichlar tizimini shakllantirish tartibi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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3.
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Muhimlik darajasini auditda qo’llash tartibi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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4.
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Auditorlik riski tushunchasi, auditorlik risklarining maqbul to’plami va unga ta’sir ko’rsatadigan shart-sharoitlar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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5.
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Auditorlik risklar maqbul to’plamining elementlari va ularni baholash . . . . . . . . . . .
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6.
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Muhimlik darajasi va auditorlik riski tushunchalarining o’zaro bog’liqligi . . . . . . . .
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