KIRISH …………………………………………………..……….....……..……...2 I-BOB. AUDITorlik TEKSHIRUVi vaqtida korxonalarda Buxgalteriya hisobini tashkil etishning meyoriy-huquqiy asoslari ……………………………………....…………………..4 1.1. Buxgalteriya hisobi tizimining mohiyati ………………………........................8 1.2. Korxonalarda buxgalteriya hisobining to‘g‘riligi va ishonchliligi ……………13 1.3. Buxgalteriya hisobini yaxshilash uchun tavsiyalar ...........................................16 II-BOB korxonalarda Ichki nazorat tizimining AMALDAGI HOLATI ….................................................................................................……...19 2.1. Ichki nazorat tizimining ahamiyati …………...................................................22 2.2. Korxona va tashkilotlarda ichki nazorat tizimining funktsiyalari ….................26 2.3. Auditorlik tekshiruvi jarayonida korxonalar ichki nazorat tizimining samaradorligini baholash ...........…………………….............................................29