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Get a link from a document elementO‘ZBEKISTON RESPUBLIKASI MOLIYA VAZIRIning
Suggestion to the documentListen to audioGet a link from a document elementbuyrug‘i
Suggestion to the documentListen to audioGet a link from a document element“Auditorlik tashkilotlarining kasbiga doir xizmatlari” O‘zbekiston Respublikasi auditorlik faoliyati milliy standarti (90-son AFMS)ni tasdiqlash to‘g‘risida
Suggestion to the documentListen to audioGet a link from a document element[O‘zbekiston Respublikasi Adliya vazirligi tomonidan 2001-yil 10-martda ro‘yxatdan o‘tkazildi, ro‘yxat raqami 1017]
Suggestion to the documentListen to audioGet a link from a document elementSuggestion to the documentListen to audioGet a link from a document elementMoliya vaziri M. NURMURATOV
Suggestion to the documentListen to audioGet a link from a document elementToshkent sh.,
Suggestion to the documentListen to audioGet a link from a document element2001-yil 14-fevral,
Suggestion to the documentListen to audioGet a link from a document element19-son
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LexUZ sharhiMazkur buyruq O‘zbekiston Respublikasi moliya vazirining 2021-yil 2-iyuldagi 43-sonli “O‘zbekiston Respublikasi Moliya vazirligi tomonidan qabul qilingan ayrim idoraviy normativ-huquqiy hujjatlarni o‘z kuchini yo‘qotgan deb topish to‘g‘risida”gi buyrug‘iga (ro‘yxat raqami 3316, 30.07.2021-y.) asosan o‘z kuchini yo‘qotgan.
Suggestion to the documentListen to audioGet a link from a document elementO‘zbekiston Respublikasi Moliya vazirligi tomonidan 2001-yil 14-fevralda 19-son buyrug‘i bilan
“TASDIQLANGAN”
“TASDIQLANGAN”
Suggestion to the documentListen to audioGet a link from a document element90-sonli AFMS “Auditorlik tashkilotlarining professional xizmatlari”
Suggestion to the documentListen to audioGet a link from a document elementO‘zbekiston Respublikasi Auditorlik faoliyatining milliy standarti
Suggestion to the documentListen to audioGet a link from a document elementSuggestion to the documentListen to audioGet a link from a document elementMazkur Auditorlik faoliyatining milliy standarti (AFMS) O‘zbekiston Respublikasining “Auditorlik faoliyati to‘g‘risida”gi Qonuni, O‘zbekiston Respublikasi Vazirlar Mahkamasining 2000-yil 22-sentabrdagi 365-son “Auditorlik faoliyatini takomillashtirish va auditorlik tekshiruvlarining rolini oshirish to‘g‘risida”gi qaroriga asosan ishlab chiqilgan va O‘zbekiston Respublikasida auditorlik faoliyatini normativ tartibga solish elementi hisoblanadi.
Suggestion to the documentListen to audioGet a link from a document element1-§. UMUMIY QOIDALAR
Suggestion to the documentListen to audioGet a link from a document element1. Mazkur Milliy standartning maqsadi bo‘lib:
Suggestion to the documentListen to audioGet a link from a document elementauditorlik tashkilotlari ko‘rsatadigan professional xizmatlar ro‘yxatini;
Suggestion to the documentListen to audioGet a link from a document elementprofessional xizmatlar ko‘rsatish bo‘yicha shartnomalar tuzishda hal etiladigan maxsus o‘ziga xos masalalarni;
Suggestion to the documentListen to audioGet a link from a document elementprofessional xizmatlarni ko‘rsatish natijalari to‘g‘risida auditor hisobotining mazmunini aniqlashdan iborat.
Suggestion to the documentListen to audioGet a link from a document element2. Mazkur standart talablari professional xizmatlar ko‘rsatishda barcha auditorlik tashkilotlari uchun majburiy hisoblanadi.
Suggestion to the documentListen to audioGet a link from a document element3. Auditorlik tashkiloti o‘z faoliyatini amalga oshirishda qonun hujjatlarida va mazkur standart bilan belgilangan har qanday professional xizmatlarni ko‘rsatishga haqlidir.
Suggestion to the documentListen to audioGet a link from a document element2-§. PROFESSIONAL XIZMATLAR KO‘RSATISh TARTIBI
Suggestion to the documentListen to audioGet a link from a document element4. Professional xizmatlar auditorlik tashkiloti bilan ushbu xizmatlar buyurtmachisi o‘rtasida tuziladigan professional xizmatlar ko‘rsatish to‘g‘risidagi shartnoma asosida ko‘rsatiladi.
Suggestion to the documentListen to audioGet a link from a document elementAuditor shartnomani bajarayotganda auditor bilan xo‘jalik yurituvchi subyekt (buyurtmachi) va zarurat bo‘lganda istalgan uchinchi tomonlar bilan kelishilgan tartib-taomillarni (amallarni) o‘tkazadi va ko‘rsatilgan professional xizmatlar natijalari to‘g‘risida asoslangan xulosalar bilan hisobot taqdim etadi.
Suggestion to the documentListen to audioGet a link from a document element5. Auditor ko‘rsatilgan professional xizmatlar natijalari uchun qonun hujjatlariga muvofiq javobgar bo‘ladi.
Suggestion to the documentListen to audioGet a link from a document element6. Xo‘jalik yurituvchi subyekt (buyurtmachi) ko‘rsatilgan professional xizmatlar natijalari to‘g‘risidagi hisobot ma’lumotlari bo‘yicha o‘z xulosalarini chiqarishga haqlidir.
Suggestion to the documentListen to audioGet a link from a document element7. Hisobot, professional xizmatlar ko‘rsatish shartnomasining shartlariga muvofiq hajmda va muddatlarda professional xizmatlar buyurtmachisiga taqdim etiladi.
Suggestion to the documentListen to audioGet a link from a document element3-§. PROFESSIONAL XIZMATLAR RO‘YXATI
Suggestion to the documentListen to audioGet a link from a document element8. Auditorlik tashkiloti quyidagi professional xizmatlarni ko‘rsatishi mumkin:
Suggestion to the documentListen to audioGet a link from a document elementa) buxgalteriya hisobini yo‘lga qo‘yish, qayta tiklash va yuritish:
Suggestion to the documentListen to audioGet a link from a document elementboshqaruv hisobini tashkil etish va yuritish;
Suggestion to the documentListen to audioGet a link from a document elementmoliyaviy hisobni tashkil etish, qayta tiklash va yuritish;
Suggestion to the documentListen to audioGet a link from a document elementbuxgalteriya hisobini avtomatlashtirish (kompyuterlashtirish);
Suggestion to the documentListen to audioGet a link from a document elementbuxgalteriya hisobini yo‘lga qo‘yish, qayta tiklash va yuritish bilan bog‘liq boshqa xizmatlar;
Suggestion to the documentListen to audioGet a link from a document elementb) moliyaviy hisobotni tuzish;
Suggestion to the documentListen to audioGet a link from a document elementv) milliy moliyaviy hisobotni buxgalteriya hisobining xalqaro standartlariga o‘tkazish;
Suggestion to the documentListen to audioGet a link from a document elementg) xo‘jalik yurituvchi subyektlarning moliyaviy-xo‘jalik faoliyatini tahlil qilish:
Suggestion to the documentListen to audioGet a link from a document elementmoliyaviy holatni tahlil qilish;
Suggestion to the documentListen to audioGet a link from a document elementlikvidlilikni tahlil qilish;
Suggestion to the documentListen to audioGet a link from a document elementto‘lov qobiliyatini tahlil qilish;
Suggestion to the documentListen to audioGet a link from a document elementmoliya-xo‘jalik faoliyatini tahlil qilish bilan bog‘liq boshqa xizmatlar;
Suggestion to the documentListen to audioGet a link from a document elementd) buxgalteriya hisobi, soliq solish, rejalashtirish, menejment va moliya-xo‘jalik faoliyatining boshqa masalalari bo‘yicha konsalting xizmati:
Suggestion to the documentListen to audioGet a link from a document elementtexnik-iqtisodiy asoslanmalarni (TIA) tayyorlash, investitsiya loyihalarini va biznes-rejalarni ishlab chiqish va baholash;
Suggestion to the documentListen to audioGet a link from a document elementbuxgalteriya hisobi va soliq solish masalalari bo‘yicha maslahatlar;
Suggestion to the documentListen to audioGet a link from a document elementmoliyaviy menejment bo‘yicha maslahatlar;
Suggestion to the documentListen to audioGet a link from a document elementarketing tadqiqotlarini o‘tkazish;
Suggestion to the documentListen to audioGet a link from a document elementunumdorlik va samaradorlikni baholash maqsadlarida xo‘jalik yurituvchi subyekt faoliyatining tartib-taomillari va uslublarini tahlil qilish;
Suggestion to the documentListen to audioGet a link from a document elementmoliya-xo‘jalik faoliyati sohasidagi boshqa konsalting xizmatlari;
Suggestion to the documentListen to audioGet a link from a document elemente) soliqlar va boshqa majburiy to‘lovlar bo‘yicha hisob-kitoblar va deklaratsiyalarni tuzish:
Suggestion to the documentListen to audioGet a link from a document elementsoliq hisobini tashkil etish va yuritish;
Suggestion to the documentListen to audioGet a link from a document elementsoliq organlarining tekshiruv dalolatnomalari bo‘yicha e’tirozlar tayyorlash;
Suggestion to the documentListen to audioGet a link from a document elementsoliqlar va boshqa majburiy to‘lovlar bo‘yicha hisob-kitoblar va deklaratsiyalarni tuzish;
Suggestion to the documentListen to audioGet a link from a document elementsoliq hisobi va soliq solish bilan bog‘liq boshqa xizmatlar;
Suggestion to the documentListen to audioGet a link from a document elementg) boshqa xizmatlar:
Suggestion to the documentListen to audioGet a link from a document elementauditorlik faoliyati bilan bog‘liq sohada tadqiqotlar, seminarlar, konferensiyalar, izlanishlar o‘tkazish va ularning natijalarini, shu jumladan bosma ko‘rinishda, tarqatish;
Suggestion to the documentListen to audioGet a link from a document elementbuxgalteriya hisobi, audit, moliya-xo‘jalik faoliyati tahlili va soliq solish bo‘yicha belgilangan tartibda o‘quv qo‘llanmalari, o‘quv-uslubiy materiallarni tayyorlash.
Suggestion to the documentListen to audioGet a link from a document element4-§. PROFESSIONAL XIZMATLAR KO‘RSATISh ShARTNOMASINI BAJARIShNING UMUMIY PRINSIPLARI
Suggestion to the documentListen to audioGet a link from a document element9. Professional xizmatlar ko‘rsatishda auditor amaldagi qonun hujjatlari talablariga qat’iy amal qilishi lozim.
Suggestion to the documentListen to audioGet a link from a document element5-§. ShARTNOMA TUZILAYOTGANDA HAL QILINADIGAN MASALALAR
Suggestion to the documentListen to audioGet a link from a document element10. Professional xizmatlar ko‘rsatish shartnomasi qonun hujjatlarida belgilangan tartibda tayyorlanadi va tuziladi.
Suggestion to the documentListen to audioGet a link from a document element11. Auditorlik tashkiloti shartnomada quyidagi masalalarni ham aks ettirishi lozim:
Suggestion to the documentListen to audioGet a link from a document elementprofessional xizmatlar qamrab olinadigan moliyaviy axborotlar hajmi va hisobot davrlari;
Suggestion to the documentListen to audioGet a link from a document elementshartnomada belgilangan predmet bo‘yicha ko‘rsatilgan xizmatlar natijalari to‘g‘risida hisobot tuzish uchun zarur bo‘lgan dalillarni olish maqsadida bajariladigan tartib-taomillar;
Suggestion to the documentListen to audioGet a link from a document elementprofessional xizmatlar ko‘rsatish jarayonida erishilgan natijalarni rasmiylashtirish tartibi, ro‘yxati va shakllari;
Suggestion to the documentListen to audioGet a link from a document elementhisobotni tarqatishga doir cheklovlar.
Suggestion to the documentListen to audioGet a link from a document element6-§. TARTIB-TAOMILLAR VA DALILLAR
Suggestion to the documentListen to audioGet a link from a document element12. Professional xizmatlar ko‘rsatish shartnomasida kelishilgan tartib-taomillar miqdori va hajmi ko‘rsatilgan professional xizmatlar natijalari to‘g‘risidagi hisobotni tuzish uchun zarur miqdordagi dalillarni olish uchun yetarli bo‘lishi kerak.
Suggestion to the documentListen to audioGet a link from a document element13. Kelishilgan tartib-taomillar o‘z ichiga quyidagilarni olishi mumkin:
Suggestion to the documentListen to audioGet a link from a document elementso‘rovnoma va tahlil;
Suggestion to the documentListen to audioGet a link from a document elementtakroriy sanash, qiyoslash va boshqa matematik hamda tahliliy usullar;
Suggestion to the documentListen to audioGet a link from a document elementkuzatuv;
Suggestion to the documentListen to audioGet a link from a document elementinventarizatsiyalash;
Suggestion to the documentListen to audioGet a link from a document elementisbot-dalillarni olish;
Suggestion to the documentListen to audioGet a link from a document elementma’lumotnoma va tavsiyanomalar taqdim etish.
Suggestion to the documentListen to audioGet a link from a document element7-§. PROFESSIONAL XIZMATLARNI KO‘RSATISh NATIJALARI TO‘G‘RISIDA HISOBOT
Suggestion to the documentListen to audioGet a link from a document element14. Professional xizmatlarni ko‘rsatish natijalari to‘g‘risidagi hisobot quyidagilarni o‘z ichiga olishi kerak:
Suggestion to the documentListen to audioGet a link from a document elementa) hisobot nomi;
Suggestion to the documentListen to audioGet a link from a document elementb) xo‘jalik yurituvchi subyektning (buyurtmachining) nomi va manzili;
Suggestion to the documentListen to audioGet a link from a document elementv) auditorlik tashkilotining nomi va manzili;
Suggestion to the documentListen to audioGet a link from a document elementg) shartnoma raqami va sanasiga ko‘rsatma;
Suggestion to the documentListen to audioGet a link from a document elementd) tartib-taomillar standartlarga (aynan qaysilariga) muvofiq bajarilganligiga ko‘rsatma;
Suggestion to the documentListen to audioGet a link from a document elemente) kelishilgan tartib-taomillarni bajarishdan maqsad;
Suggestion to the documentListen to audioGet a link from a document elementj) aniq bajarilgan tartib-taomillar ro‘yxati;
Suggestion to the documentListen to audioGet a link from a document elementz) tartib-taomillar natijalarining bayoni;
Suggestion to the documentListen to audioGet a link from a document elementi) hisobot faqat moliyaviy axborotning muayyan elementlariga, moddalariga taalluqli ekanligiga va u xo‘jalik yurituvchi subyektning barcha moliyaviy hisobotiga tatbiq etilmasligiga (imkoni bo‘lgan joylarda) ko‘rsatma;
Suggestion to the documentListen to audioGet a link from a document elementk) hisobot tuzilgan sana;
Suggestion to the documentListen to audioGet a link from a document elementl) professional xizmatlar ko‘rsatgan mutaxassisning (auditorning) familiyasi, ismi, otasining ismi va imzosi (har bir sahifada).
Suggestion to the documentListen to audioGet a link from a document elementSuggestion to the documentListen to audioGet a link from a document element15. Xo‘jalik yurituvchi subyektga (buyurtmachiga) ko‘rsatilgan xizmatlar natijalari to‘g‘risida hisobot taqdim etilganda qabul qilish-topshirish dalolatnomasi tuziladi va u auditorlik tashkilotining rahbari tomonidan imzolanadi.
(15-band O‘zbekiston Respublikasi Moliya vazirining 2019-yil 27-fevraldagi 27-sonli buyrug‘i (ro‘yxat raqami 1017-1, 25.03.2019-y.) tahririda — Qonun hujjatlari ma’lumotlari milliy bazasi, 25.03.2019-y., 10/19/1017-1/2818-son)
Suggestion to the documentListen to audioGet a link from a document element8-§. PROFESSIONAL XIZMATLAR UChUN JAVOBGARLIK
Suggestion to the documentListen to audioGet a link from a document element16. Professional xizmatlarni sifatsiz ko‘rsatganligi uchun auditorlik tashkiloti qonun hujjatlariga muvofiq javobgar bo‘ladi.
Suggestion to the documentListen to audioGet a link from a document element17. Ko‘rsatilgan professional xizmatlar natijalari to‘g‘risidagi hisobotda berilgan axborotlar maxfiy hisoblanadi. Buyurtmachining roziligisiz ushbu axborotlarni e’lon qilgan aybdor shaxslar qonun hujjatlariga muvofiq javobgar bo‘ladi.