Auditorlik Tekshiruvlarida Auditorlarning Professional Fikr Va Mulohazalarning Iqtisodiy Mohiyati
Year: 2025
Type: conference-paper
Abstract: This article analyzes the theoretical and practical aspects of determining the validity of auditors' professional judgments in audit reports. Professional judgment is a central element of the audit process, which embodies the auditor's knowledge, experience, adherence to professional ethics, and economic analysis skills. The article highlights the role and importance of professional judgment in international auditing standards (ISA 200, ISA 320, ISA 701) and analyzes the influence of subjective factors, such as the auditor's experience, cultural values, and level of independence. The results of the study show that the correct formulation of the auditor's professional judgment increases the reliability of the audit report and serves to accurately reflect the economic content of financial information.
Author: Parpiyev Jaxongir Ilxomjonovich
Institution: Namangan davlat texnika universiteti
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: gold
OpenAlex ID: W7204231696