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Аудиторлик текширувида муҳимлилик ва риск

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Аудиторлик
текширувида
муҳимлилик ва
риск

РЕЖА:
Муҳимлилик таърифи.
Муҳимлиликни аниқлаш 01
Аудит ўтказиш жараёнида
муҳимликни қайта кўриш
чиқиш 02
03
Аудиторлик риски.
Муҳимлик ва рискнинг
ўзаро боғлиқлиги 04Муҳимликни
ҳужжатлаштириш

Тартибга солувчи стандартлар
START200-сон АХС “Мустақил аудиторнинг
асосий мақсадлари ва Аудитнинг халқаро
стандартларига асоссан аудит ўтказиш”
320-сон АХС Аудитни
режалаштириш ва ўтказишда
муҳимлилик
315-сон АХС “Ташкилот ва унинг атроф
–муҳитини ўрганиш орқали муҳим
бузилишлар рискини аниқлаш ва
баҳолаш”
300-сон АХС “Молиявий ҳисобот
аудитини режалаштириш”

Таърифи
Муҳимлилик. Бузиб кўрсатишлар, шу жумладан тушириб қолдиришлар, агар
улар ўз-ўзича ёки бошқа бузиб кўрсатишлар билан бирга, асосланган
мўлжалларга кўра, фойдаланувчиларнинг молиявий ҳисобот асосида қабул
қилинган иқтисодий қарорларига таъсир кўрсатиши мумкин бўлса, муҳим деб
баҳоланади.
Муҳимлилик даражаси – бу молиявий ҳисоботда акс эттирилган маълумотларда
кўрсатилиши мумкин бўлган ҳамда малакали фойдаланувчиларни ушбу
маълумотларга нисбатан чалкашликларга олиб келмайдиган йўл қўйилиши мумкин
бўлган ҳато, оғишишларнинг юқори чегараси.
Маълумотлар ўзларининг миқдор ёки сифат тавсифларига кўра муҳим деб
баҳоланиши мумкин

Муҳимлиликни белгилаш
Ауди тор томонидан м у ҳ и м ли к дараж аси ни белгилаш
проф есси онал м улоҳ аза масаласи ҳисобланади ва м оли яви й
ҳ и соботлардан ф ой далану вчи ларни нг молиявий ахборотга бўлган
эҳтиёжларини аудитор қандай тушунишига боғлиқ бўлади.

Ушбу ҳолатда ауди тор фойдаланувчилар хусусида қуйидагиларни
тахмин қилиши учун асослар мавжуд:
1. Фойдаланувчилар бизнес, иқтисодий фаолият ва бухгалтерия
ҳисоби соҳасида билимга эга, шунингдек молиявий ҳисоботда тақдим
этиладиган ахборотни оқилона даражада қунт билан ўрганишга тайёр;
2. Фойдаланувчилар молиявий ҳисобот муҳимлилик даражасидан
келиб чиқиб тайёрланганини, тақдим этилганини ва аудиторлик
текширувидан ўтаётганлигини тушунади;
3. Фойдаланувчилар молиявий ҳисоботда ифодаланган ахборот
асосида оқилона иқтисодий қарорлар қабул қилади.

Муҳимлиликни белгилаш
Му ҳ и м лик к онцепцияси дан аудитор ҳам аудитни
реж алаш тириш да , ҳам уни бажаришда ва аниқланган
бу зи б к ў рсати ш ларни нг аудитга ва тузатилмаган бузиб
кўрсатишларнинг (агар улар мавжуд бўлса) молиявий
ҳисоботга таъсирини баҳолашда ҳамда ўз фикрини
аудиторлик ҳисоботи (хулосаси)да таърифлашда
фойдаланади.
Бу ўз навбатида муҳимлилик даражасини ҳам миқдор ҳам сифат
жиҳатдан белгилашда бузиб кўрсатишларнинг (ҳато ва
қонунбузилишларнинг) юзага келиши эҳтимолий сабабларидан
хабардор бўлишнинг мақсадга мувофиқлигини белгилайди

Муҳимлилик даражаси – Молиявий ҳисоботда йўл қўйлиши мумкин
бўлган ҳато, оғишишлар
Юзага келиш эҳтимоли мавжуд бўлган ҳатоликлари аниқлаш қуйидагича
таснифланади :
•
юзага келиш сабабига кўра;
•
молиявий ҳисоботда тарқалишига кўра;
•
юзага келиш жоийига кўра;
•
мазмунига кўра;
•
хусусиятига кўра;
•
эҳтимолий оқибатига кўра;
•
ҳато мавжуд бўлган ҳужжатнинг қийматига боғлиқлиги бўйича.

Аудитда муҳимликнинг асосий асосий
тамойиллар

Юзага келиш сабабига кўра
ато ва оидабузарликларҲ қ
Ноатайлаб Атайлаб
Чарчаш
Эътиборсизлик
Чу ур билимга эга бўлмаслик
қ
онунчилик ва норматив
Қ
ужжатларни билмаслик
ҳ
исобнинг тў ри йўлга
Ҳ ғ
ўйилмаганлиги
қ
Компьютер техникасида
ишнинг бузилиш ва бош алар
қ

Молиявий ҳисоботда тарқалишига кўра
ато ва оидабузилишларҲ қ
Тасодифий Тизимлий
Чарчаш
Эътиборсизлик
Чу ур билимга эга бўлмаслик, исобнинг
қ ҳ
тў ри йўлга ўйилмаганлиги, норматив
ғ қ
ужжатларнинг такомиллашмаганлиги ва
ҳ
бош алар
қ онунчилик ва
Қ
норматив
ужжатларни
ҳ
билмаслик Ра барият
ҳ
томонидан
босим

Юзага келиш жойига кўра
ато ва оидабузарликларҲ қБошлан ич
ғ
ужжатларда
ҳ исоб
Ҳ
регистирларида
Соли а оид исобот
ққ ҳ
ва ужжатларда
ҳТизим
ужжатларида
ҳ Молиявий
исоботда ҳ

Мазмунига кўра
№ Э тимолий юзага ҳ
келиш жойи ато мазмуни Ҳ Масалан
1 Бошлан ич ужжатлар,
ғ ҳ
исоб регистрлари
ҳ Шаклан ужжат шаклининг белгиланга
Ҳ
нормаларига мувофи келмаслиги,
қ
жумладан тегишли реквизитларнинг
йў лиги, тўлдирилмаганлиги ва бош алар
қ қ
2 Бошлан ич ужжатлар,
ғ ҳ
исоб регистрлари
ҳ Арифметик Арифметик атти – аракатлар
ҳ ҳ
натижасида нотў ри натижа
ғ
3 Бошлан ич ужжатлар,
ғ ҳ
исоб регистрлари
ҳ Тушириб
олдириш қ Ёзувда йўл ўйилган ато, бош а устунга
қ ҳ қ
ёзилиши, бош а санага ёзилиши ва
қ
бош алар.
қ
4 Бошлан ич ужжатлар,
ғ ҳ
исоб регистрлари
ҳ Хронологик Саналарнинг номувофи лиги, масалан
қ
15.03.2022 йил сандаги бўнак исоботига
ҳ
20.03.2022 йилдаги товар чеки илова
илинган
қ
5 Бошлан ич ужжатлар,
ғ ҳ
исоб регистрлари
ҳ айта исоб-
Қ ҳ
китоб
илинган
қ Валютанинг сўмга нисбатан нотў ри
ғ
исобланганлиги
ҳ
(бош а сана, бош а курс ва бош алар)
қ қ қ

Хусусиятига кўра
ато ва оидабузилишларҲ қ
Ми дор
қ Сифат
Арифметик
айта исобланган
Қ ҳ
Операциянинг акс
эттирилмаслиги
Операциянинг нотў ри акс
ғ
эттирилиши ва бош алар
қ Битимлар бўйича операцияларнинг
акс эттирилиши онунчилик
қ
талабларини бузиш ор али амалга
қ
оширилган
Бухгалтерия исоби
ҳ
регистрларининг йў лиги
қ
Соли ларнинг тўланмаслиги
қ
Компьютер тизими ужжатларнинг
ҳ
йў лиги ва бош алар
қ қ

Эҳтимолий оқибатига кўра
ато ва оидабузилишлар, келтириб чи арадиҲ қ қ
Фу аролик кодексида
қ
назарда тутилган
жавобгарлик
Хўжалик шартномасида
назарда тутилган санкцияларМолиявий
исоботда
ҳ
о ишишлар
ғ Скда назарда
тутилган жарималар
Маъмурий СанкцияларМолиявий исоботнинг
ҳ
ишончлилигини таъминловчи
далиллардан мосуволиги

Муҳимлилик даражасини баҳолаш
Умуман молиявий
ҳисоботга нисбатан Алоҳида моддаларга
нисбатан
(счетлар, айланма
қолдиғи ва бошқалар)

Молиявий ҳисоботга нисбатан муҳимликни белгилашда асосий
кўрсаткичлар
2-5 фоиз . Соф активга нисбатан 0,5-1 фоиз. Тушумга нисбатан
1-2 фоиз . Жами активларга нисбатан
5-10 фоиз . Солиқ тўлангунга қадар фойдага
0,5 – 1 фоиз . Ялпи фойдага нисбатанОриентир қаратилган кўрсаткичлар
Танланадиган сумма миқдори аудиторнинг
молиявий ҳисоботнинг ишончлилиги, у
қандай фойдаланилиши тўғрисидаги
профессионал мулоҳазасига боғлиқ

Муҳимлилик даражасининг таъсири
Муҳимлилик даражаси қуйидаги бир қанча муҳим жихатларга кескин таъсир
кўрсатади:
- бажарилиши лозим бўлган аудит амалларининг хусусияти, муддати ва ҳажмига.
Муҳимлик даражасини қанчалик қанчалик кескин (юқори) даражада белгиланиши,
умумий аудиторлик риски мақбул даражада бўлиши учун шунчалик кўп даражада
аудит ишларини бажариш лозим;
- аудиторлик танлаш ҳажмини белгилаш тўғрисидаги қарорга;
- муҳим бузилишлар оқибатини баҳолашга, бунда:
-молиявий ҳисоботга тузатиш киритиш лозим ёки лозим эмаслиги;
- аудиторлик хулосасини модификациялаш лозим ёки лозим эмаслигига эътибор
қаратилади.
Аудитор аниқлайдиган муҳимлилик даражаси унинг мулоҳазасига боғлиқ, ушбу
мулоҳаза аудиторлик рискининг даражасидан келиб чиқади. Таҳмин қилинаётган
аудиторлик риски қанчалик юқори бўлса, шунчалик даражада муҳимлилик даражаси
паст бўлиши керак.

Аудиторлик риски
Аудиторлик риск и – Молиявий ҳисоботларда муҳим бузиб кўрсатишлар
мавжуд бўлганда аудитор томонидан нотўғри аудиторлик хулосаси
берилиши риски.
Аудиторлик риски иккита компонентдан ташкил топади:
(а) биринчиси ташкилотга боғлиқ – бу молиявий ҳисоботда муҳим
бузилишлар бўлиши мумкинлиги риски ( аж рати б бўлм аслиги ри ск и ва
назорат ри ск и )
(б) иккинчиси аудиторга боғлиқ – бу аудиторларнинг молиявий ҳисоботдаги
муҳим бузиб кўрсатишларни аниқлаб билмаслиги риски ( ани қ ланм аслик
ри ск и )
Аудиторлик рискини қуйидаги формула орқали ифодалаш мумкинАудиторлик риски = Ажратиб бўлмаслик
риски х
Назорат риски х Назорат риски
Танлаш билан
боғлиқ риск Танлаш билан
боғлиқ бўлмаган
риск

Ажратиб бўлмаслик риски
Ажратиб бўлмайдиган риск –
Операциялар туркуми, счётлардаги
қолдиқлар ёки ошкор қилинадиган
маълумотлар тўғрисида
тақдимноманинг бузиб
кўрсатилиши риски. Бундай бузиб
кўрсатиш ўз-ўзича ёки бошқа бузиб
кўрсатишлар билан бирга ҳар
қандай боғлиқ назорат воситалари
кўриб чиқилгунга қадар
аҳамиятли бўлиши мумкин.

Назорат риски
Назорат воситалари тизими риски –
Операциялар туркуми, счётлардаги
қолдиқлар ёки ошкор қилинадиган
маълумотлар тўғрисида тақдимномада
мавжуд бўлиши мумкин бўлган бузиб
кўрсатиш ўз-ўзича ёки бошқа бузиб
кўрсатишлар билан бирга тадбиркорлик
субъектининг ички назорат тизими
томонидан ўз вақтида аниқланмаслиги ва
баратараф этилмаслиги ёки олди
олинмаслиги риски.

Аниқланмаслик риски
Аниқланмаслик риски – Аудитор томонидан аудиторлик
рискини мақбул даражагача пасайтириш мақсадида
бажариладиган тартиб-таомиллар ҳақиқатда мавжуд бўлган
ҳамда алоҳида ёки бошқа муҳим бузиб кўрсатишлар билан
биргаликда қаралганида аҳамиятли бўлиши мумкин бўлган
бузиб кўрсатишни топиш имконини бермаслиги риски.

Аудитда рискларнинг вужудга келиш
сабаблари

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Contents A
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