AUDITNING RAQAMLI TRANSFORMASI SHARTLARIDA AUDITORNING KASBIY HUKARINI SHAKLLANTIRISH XUSUSIYATLARI.

Нодира Баходировна Абдусаломова; Севара Комилова

AUDITNING RAQAMLI TRANSFORMASI SHARTLARIDA AUDITORNING KASBIY HUKARINI SHAKLLANTIRISH XUSUSIYATLARI.

Google Scholar'da qidirish

Mualliflar

Нодира Баходировна Абдусаломова
Севара Комилова

Kalit so'zlar

audit, digitalization of auditing, electronic audit, professional judgment, data analytics

Annotatsiya

This study examines the impact of digitalization on auditing practice and the
professional role of auditors. Auditing is moving into a digital environment where decisions are
made based on data, algorithms, and automated procedures.While digital technologies improve
efficiency and accuracy in detecting errors and anomalies, the interpretation of audit evidence and
economic meaning remains dependent on the auditor’s professional judgment. The research shows
that digital audit should be viewed not as a replacement for professional thinking, but as a
technological environment that increases the importance of analytical skills, responsibility, and
professional judgment in auditing.

Adabiyotlar

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