Slayt bank auditi
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University
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Hard
Temur Raxmonqulov
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4 Slides • 0 Questions
1
Butun dunyoda jamiyatning tuzilishi qanday bo’lishidan qat’iy nazar uning a’zolari insonlar o’zlarining ehtiyojlarini qondirish va hayotlari uchun zarur bo’lgan noz-ne’matlarni yaratish ustida izlanishlar olib boradilar. Bu izlanishlar natijasida jamiyat rivojlanishi shakllana boshlaydi. Shu bilan birga jamiyat a’zolari ya’ni kishilar, guruhlar, tashkilotlar va mamlakatlar o’rtasida o’zlarida mavjud bo’lgan resurslardan foydalanib yukori daromad olishga erishish va olingan daromaddan samarali foydalanish orqali barqaror turmush tarzini yaratishga bo’lgan intilish kishilar o’rtasida iqtisodiy raqobat kurashini keltirib chikaradi.
Bank auditi faning predmeti va uni shakllanishi
2
Auditning tarixiy vatani Angliya bo’lib, 18 asrning o’rtalaridan boshlab Angliyada auditorlik tashkilotlari to’g’risida bir qator qonunlar qabul qilingan. Ushbu auditorlik faoliyati to’g’risidagi qonunlarga muvofiq aktsiyadorlik tashkilotlarda tijorat bank va tashkilotlarning boshqaruvchilari zimmasiga bir yilda kamida bir marta buxgalteriya xisob varaqlarini tekshirish va aktsiyadorlar oldida hisobot berish uchun maxsus odam taklif qilish vazifasi yuklatilgan edi.
3
Audit to’g’risidagi qonun Angliyada 1862 yilda chiqqan. Xuddi shunday qonun 1867 yilda Frantsiyada ham qabul qilingan. Amerika Qo’shma Shtatlarida auditning iqtisodiyot uchun zarur ekanligi 1937 yilga kelib tan olindi va tegishli qonun xujjatlari qabul qilindi.
4
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Butun dunyoda jamiyatning tuzilishi qanday bo’lishidan qat’iy nazar uning a’zolari insonlar o’zlarining ehtiyojlarini qondirish va hayotlari uchun zarur bo’lgan noz-ne’matlarni yaratish ustida izlanishlar olib boradilar. Bu izlanishlar natijasida jamiyat rivojlanishi shakllana boshlaydi. Shu bilan birga jamiyat a’zolari ya’ni kishilar, guruhlar, tashkilotlar va mamlakatlar o’rtasida o’zlarida mavjud bo’lgan resurslardan foydalanib yukori daromad olishga erishish va olingan daromaddan samarali foydalanish orqali barqaror turmush tarzini yaratishga bo’lgan intilish kishilar o’rtasida iqtisodiy raqobat kurashini keltirib chikaradi.
Bank auditi faning predmeti va uni shakllanishi
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