XUSUSIY KAPITAL HISOBI VA AUDITNI TAKOMILLASHTIRISH
Keywords:
xususiy kapital, ustav kapitali, qo‘shilgan kapital, emissiya daromadi, rezerv kapital hisobi, zaxira kapitali.Abstract
Ushbu tezis xususiy kapital hisobini yuritish va uni audit qilish jarayonlarini takomillashtirish muammolarini o'rganishga bag'ishlangan. Ishda xususiy kapitalning iqtisodiy mohiyati, uning tarkibiy qismlari va hisobga olish metodologiyasi tahlil qilingan. Tadqiqotda audit jarayonida xususiy kapital komponentlari — ustav kapitali, qo'shimcha kapital, zaxira kapitali va taqsimlanmagan foyda — bo'yicha tekshiruv tartib-taomillarini optimallashtirish yo'llari ko'rib chiqilgan. Ishda audit risklarini kamaytirish, ichki nazorat tizimini mustahkamlash va hisobot ishonchliligini oshirishga qaratilgan amaliy tavsiyalar ishlab chiqilgan.
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