AUDITORLIK XIZMATLARI SAMARADORLIGINI BAHOLASHNING USLUBIY YONDASHUVLARI: XORIJIY AMALIYOT VA UNI O‘ZBEKISTON SHAROITIGA MOSLASHTIRISH IMKONIYATLARI
##article.subject##:
auditorlik xizmatlari, samaradorlikni baholash, uslubiy yondashuv, audit sifati indikatorlari, moslashuv indeksi, tashqi sifat nazorati, renking, integral indeks, xorijiy tajriba, xizmat ko‘rsatish tarmoqlari iqtisodiyoti, DEA modeli##article.abstract##
Maqolada auditorlik xizmatlari samaradorligini baholashning xorijiy uslubiy yondashuvlari qiyosiy tahlil qilinib, ularni O‘zbekiston sharoitiga moslashtirish imkoniyatlari baholangan. Yetti xil yondashuv PCAOB ning audit sifati indikatorlari majmuasi, Yevropa buxgalterlar federatsiyasining qisqartirilgan ro‘yxati, Buyuk Britaniya FRC ning inspeksiya-baholash tizimi, Singapur ACRA ning oshkor qilish ramkasi, IAASB ning audit sifati ramkasi, DEA va SFA modellari hamda balanslashtirilgan ko‘rsatkichlar tizimi o‘rganilgan. Har bir yondashuv beshta mezon bo‘yicha ekspert usulida baholanib, moslashuv indeksi hisoblangan. Hisob-kitoblar IAASB ramkasi (0,92), Yevropa ko‘rsatkichlar ro‘yxati (0,80) va Singapur modeli (0,77) milliy sharoitga eng mos ekanini, PCAOB ning 28 ta indikatorli tizimi (0,48) hamda DEA modellari (0,44) esa hozirgi bosqichda to‘g‘ridan-to‘g‘ri qo‘llanilmasligini ko‘rsatdi. Uch guruhdan iborat o‘n ikkita ko‘rsatkichli milliy model va uni 2026–2030-yillarda bosqichma-bosqich joriy etish tartibi taklif etilgan.
Библиографические ссылки
Charnes A., Cooper W.W., Rhodes E. Measuring the Efficiency of Decision Making Units // European Journal of Operational Research. – 1978. – Vol. 2, No. 6. – P. 429–444.
DeAngelo L.E. Auditor Size and Audit Quality // Journal of Accounting and Economics. – 1981. – Vol. 3, No. 3. – P. 183–199.
Farrell M.J. The Measurement of Productive Efficiency // Journal of the Royal Statistical Society. Series A. – 1957. – Vol. 120, No. 3. – P. 253–290.
Francis J.R. A Framework for Understanding and Researching Audit Quality // Auditing: A Journal of Practice & Theory. – 2011. – Vol. 30, No. 2. – P. 125–152.
International Auditing and Assurance Standards Board. A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality. – New York: IFAC, 2014. – 76 p.
International Auditing and Assurance Standards Board. International Standard on Quality Management 1. – New York: IFAC, 2020.
Kaplan R.S., Norton D.P. The Balanced Scorecard: Translating Strategy into Action. – Boston: Harvard Business School Press, 1996. – 322 p.
Knechel W.R., Krishnan G.V., Pevzner M., Shefchik L.B., Velury U.K. Audit Quality: Insights from the Academic Literature // Auditing: A Journal of Practice & Theory. – 2013. Vol. 32, Supplement 1. P. 385–421.
Public Company Accounting Oversight Board. Concept Release on Audit Quality Indicators. Release No. 2015-005. Washington, 2015.
Federation of European Accountants. Overview of Audit Quality Indicators Initiatives. – Brussels, 2016.
Financial Reporting Council. Audit Quality Inspection and Supervision Reports. London, 2024.
Accounting and Corporate Regulatory Authority. Audit Quality Indicators Disclosure Framework. Singapore, 2015.
Regulation (EU) No 537/2014 on specific requirements regarding statutory audit of public-interest entities. Brussels, 2014.
Djellal F., Gallouj F. The Productivity Challenge in Services: Measurement and Strategic Perspectives // The Service Industries Journal. 2013. Vol. 33, No. 3–4. P. 282–299.
O‘zbekiston Respublikasining O‘RQ-677-son “Auditorlik faoliyati to‘g‘risida”gi Qonuni, 25.02.2021. – https://lex.uz/docs/-5307886 (Law “On Auditing Activity”).
O‘zbekiston Respublikasi Prezidentining PQ-3946-son “Auditorlik faoliyatini yanada rivojlantirish chora-tadbirlari to‘g‘risida”gi qarori, 19.09.2018. https://lex.uz/acts/-3914502.
Auditorlik xizmatlari bozorining asosiy ko‘rsatkichlari to‘g‘risida hisobot. Toshkent: Iqtisodiyot va moliya vazirligi, 2024–2025. https://api.mf.uz
