Volume 04 Issue 06-2024
6
American Journal Of Applied Science And Technology
(ISSN
–
2771-2745)
VOLUME
04
ISSUE
06
Pages:
6-8
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
ABSTRACT
This article covers the topics of information supply and current areas of use of digital technologies in the development
of audit activities. A number of accounts of the audit Sox have been cited. It is necessary to take the necessary
measures to prepare qualified personnel for work in modern professions during the period of rebuttal glabalization.
KEYWORDS
Auditor, Information supply, Digital Technology, Corporate Governance, information and communication, intelligent
technology.
INTRODUCTION
The emergence and spread of information and
communication technologies (ICT) has had such an
impact on the global economy that a new
phenomenon - the digital economy - has appeared.
Under the influence of smart technologies, the way of
life of people began to change, the communication
between users changed - there was an opportunity to
establish communication between people in different
geographical regions, fields of activity, etc. This is the
rapid growth of information communication, which is
the basis of the digital economy. The impact of digital
technologies is felt both globally and locally. The digital
economy is a rapidly growing part of the global
economy as a combination of new production. New
technologies have a transformative effect on some
aspects of the activities of well-organized economic
Research Article
DOLZARB DIRECTIONS OF USE OF INFORMATION SUPPLY AND DIGITAL
TECHNOLOGIES IN THE DEVELOPMENT OF AUDITING ACTIVITY
Submission Date:
June 01, 2024,
Accepted Date:
June 06, 2024,
Published Date:
June 11, 2024
Crossref doi:
https://doi.org/10.37547/ajast/Volume04Issue06-02
Zokirjonova Sarvinoz Shokirjon qizi
"Tashkent Institute of Irrigation and Agricultural Mechanization Engineers" National Research University, 3rd
stage "Accounting and auditing" direction, Uzbekistan
Journal
Website:
https://theusajournals.
com/index.php/ajast
Copyright:
Original
content from this work
may be used under the
terms of the creative
commons
attributes
4.0 licence.
Volume 04 Issue 06-2024
7
American Journal Of Applied Science And Technology
(ISSN
–
2771-2745)
VOLUME
04
ISSUE
06
Pages:
6-8
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
entities, which mainly consists of replacing working
mechanisms - communication tools or industrial
machines with digital or digital mechanisms, as well as
further modernization.
Decision of the President of the Republic of Uzbekistan
"On measures to further modernize the digital
infrastructure for the purpose of developing the digital
economy" dated November 21, 2018 PQ - 4022.
It has become clear that success in the transformation
of the traditional economy into a digital economy is
problematic without the training of qualified
personnel. Therefore, at the initiative of the President
of the Republic of Uzbekistan Sh.M. On the basis of
Mirziyoyev's Decision No. PQ-3832 of July 3, 2018, a
faculty of digital economy was opened at the Tashkent
State University of Economics for the preparation of
bachelors, and a master's degree was opened for the
training of qualified personnel in the field of digital
economy on the basis of the faculty of economics and
business of the Samarkand State University.
In world experience, levels of auditor independence
are decreasing as a result of the influence of several
factors and situations. It is difficult to enumerate all of
them, however, the following can be distinguished
among them: - he received a fee (financial assistance,
loan, etc.) directly from the economic entity, not from
his audit organizations, for the audit services he
performed; - close kinship with representatives of the
administration of the economic entity; - for many years,
chronic participation in the examination of this
economic entity, etc.
In practice, auditor independence should be the goal,
and auditors, their clients, and society as a whole
should strive for this goal. Such a goal can be achieved
to a certain extent. For example, an auditor can and
should be independent enough to perform this work,
despite the fact that in many cases the client who hired
him pays for the auditor's services.
Digital economy is an economic activity in which the
main factor in production and service is information in
the form of numbers, with the help of processing a
large amount of information and analyzing the result
of this processing. is to implement more effective
solutions than the previous system in production,
service, technologies, devices, storage, product
delivery. In other words, the digital economy is an
activity connected with the development of digital
computer technologies in the provision of online
services, electronic payments, internet trade,
crowdfunding and other types of industries.
Summarizing the above topic, I can say that the Digital
economy cannot be imagined without modern
information and communication technologies (ICT)
and the Global Internet. The concepts of "digital
economy", ICT and the Internet are inextricably linked.
It is difficult to imagine the rapidly developing global
era without innovative technologies, taking this into
account, I think that training modern personnel in
modern professions and increasing their number can
make a great contribution to the development of our
society and the whole world.
REFERENCES
1.
O‘zbekiston Respublikasi Prezidentining 2020 yil 5
oktyabrdagi ““Raqamli O‘zbekiston —
2030”
strategiyasini tasdiqlash va uni samarali amalga
oshirish chora-
tadbirlari to‘g‘risida” gi PF
-6079-son
Farmoni
2.
Mamatov Z.T. va boshq. Аudit: O
ʼ
quv qo
ʼ
llanma.-T.:
Toshkent Islom Universiteti. 2002.-280 b.
3.
Musaev H.N. Аudit.
-T.: Moliya. 2003.-220 b.
4.
Rizaqulov А.А., Narziev R. Аudit,
- T.: 1999.
Volume 04 Issue 06-2024
8
American Journal Of Applied Science And Technology
(ISSN
–
2771-2745)
VOLUME
04
ISSUE
06
Pages:
6-8
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
5.
Farkhod Mulaydinov. Digital Economy Is A
Guarantee
Of
Government
And
Society
Development. Ilkogretim Online, 2021; 20(3): 144-
1479
