INDIVIDUAL TOPSHIRIQLAR - Buxgalteriya hisobi va audit

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Buxgalteriya hisobi va audit
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bet | 182/303 | Sana | 14.12.2023 | Hajmi | 3,45 Mb. | | #118994 |
Bog'liq Аудит УМК 2023-2024 (3)INDIVIDUAL TOPSHIRIQLAR
Topshiriq.
Yozma ravishda javob berish kerak.
I. Hisobot shakllari bo’yicha.
Qanday hujjatlar asosida hisobot tuziladi?
2. Moliya-xo’jalik faoliyatining qanday ko’rsatkichlari hisobotda aks ettiriladi?
3. Auditor hisobotdan qanday ko’rsatkichlarni olish mumkin?
4. Auditor hisobotni tekshirishda auditning qanday usullaridan foydalaniladi?
5. Hisobotni tekshirishda qanday kamchiliklar qonunga xilof bo’lgan holatlar aniqlanishi mumkin?
II. Sintetik hisob registlari bo’yicha.
Sintetik hisob registrlar qaysi hujjatlar asosida tuziladi?
Hisob registrlaridagi buxgalteriya yozuvlari nimani bildiradi (xqjalik muomalalarining mazmunini aniqlash)?
Auditor hisob registrlaridan qanday ma’lumotlar olishi mumkin?
Hisob registrlari qaysi usullar bilan tekshiriladi?
Tekshirish natijasida qanday xato-kamchiliklar aniqlanishi mumkin?
III. Dastlabki hujjatlar bo’yicha.
Qanday hollarda va kim tomonidan ushbu hujjat tuziladi? Hujjatdagi qayd etilgan xo’jalik muomalalarini mazmunini ta’riflang.
Ushbu hujjatni tekshirishda qanday usullarni qo’llash maqsadga muvofiq bo’ladi?
Auditor ushbu hujjatlarni tekshirishda qanday me’yoriy aktlarga asoslanadi?
Qanday xato-kamchiliklar aniqlanishi mumkin? (xato-kamchiliklarning xarakteri va summasi).
O’QUV USLUBIY MAJMUANI YOZISHDA FOY DALANIGAN ChET EL ADABIYOTLARI
Adabiyotlar ro’yxati
Audit: uchebnik / pod red. Bulыgi R.P. –M.: “YUNITI – DANA”, - 2009 g. – 431 str.
Audit: uchebnik dlya studentov vuzov, obuchayuщixsya po ekonomicheskim spetsialnostyam / pod red. V.I Podolskogo. M.: – “ YUNITI – DANA”, – 2009 g. – 744 str.
Bыchkova S., Itыgilova ye. Audit: uchebnoe posobie. – M.: “Magistr”, 2009 g. - 463 str.
Brovkina N. Kontrol i reviziya: Ucheb. Posobie – M.: “ INFRA – M ”, 2010 g. – 346 str.
Podolskiy V., Savin A. Sotnikova L. Mejdunarodnыe i vnutrifirmennыe standartы auditorskoy deyatelnosti. Uchebnoe posobie. – M.: “INFRA – M ”, 2010 g. – 302 str.
Bernstein. Financial Statement Analysis: Theory, Application, and nterpretation, fifth edition 1997, 325p.
Calvin Engler, Ph.D., CPA Iona College, Leopold A. Bernstein, Ph.D., CPA Baruch College of the City University of New York. Advanced Accounting. Third edition 1995, 354p.
Ferris. Financial Accounting and Corporate Reporting: A casebook fourth edition, 1999, 326p.
Mveller, Gernon and Meek. Accounting: An International Perspective. Third edition 1993, 586p.
Pany and Whittington. Auditing. 1999, 524 p.
Audit. Uchebnik. N.V. Parushina, S.P. Suvorova. M.: ID. «Forum»-Infra-M, 2008.
SHeremet A.D., Suyts V.P. Audit. Uchebnik. M.: Infra-M, 2008.
Mejdunarodnыe standartы audita. Uchebnoe posobie. - T., YUSAID, 2003.
Alborov R. A. Audit v organizatsiyax promыshlennosti, torgovli iAPK: Uchebnoe posobie / R.A. Alborov. - 3-e izd., pererab. i dop. - M.:Izdatelstvo «Delo i Servis», 2003.
Audit. Ucheb.posobie. V.P. Suyts, V.A. Sitnikova. M.: Knorus, 2008.
Larionova A.D. Praktikum po auditu. Uchebnoe posobie. - M., Prospekt, 2005.
Sitnov A.A. Mejdunarodnыe standartы audita: uchebno-prakticheskoe posobie. – M., ID FBK-PRESS, 2004.
Sokolova ye.S. Audit: Uchebnoe posobie. ye.S. Sokolova. - M., Moskovskiy Gosudarstvennыy universitet ekonomiki, statistiki i informatiki, 2004.
Pankova S.V. Mejdunarodnыe standartы audita. Uchebnoe posobie. - M.: ekonomist, 2003.
Internet saytlari:
http://www.apb.org.uk (Auditing Practices Board)
http://www.nao.gov.uk (UK National Audit Office)
http://www.iia.org.uk (The Institute of Internal Auditors-United Kingdom)
http://www.iasc.org.uk (International Accounting Standards Committee)
http://www.aicpa.org/index.htm (American Institute of Certified Public Accountants)
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