KORXONALARDA XALQARO STANDARTLARGA MUVOFIQ KASSADAGI PUL MABLAG‘LARI VA PUL EKVIVALENTLARI BUXGALTERIYA HISOBI VA AUDITI
DOI:
https://doi.org/10.5281/zenodo.20368404Keywords:
pul mablag‘lari, pul ekvivalentlari, tijorat banki, buxgalteriya hisobi, audit, IFRS, IAS 7, ichki nazorat, riskbased audit, moliyaviy hisobotAbstract
Mazkur maqolada tijorat banklarida, xususan Hamkorbank ATB misolida pul mablag‘lari va pul ekvivalentlari
buxgalteriya hisobi hamda auditining nazariy va amaliy jihatlari tadqiq etilgan. Tadqiqot davomida xalqaro moliyaviy hisobot
standartlari (IFRS) asosida pul mablag‘larini hisobga olish tizimi, ularning tasnifi, hujjatlashtirilishi va audit jarayonlari
chuqur tahlil qilindi. Shuningdek, bank tizimida raqamli texnologiyalar va avtomatlashtirilgan boshqaruv tizimlarining
pul mablag‘lari hisobi hamda ichki nazorat samaradorligini oshirishdagi ahamiyati o‘rganildi. Tadqiqot natijalari tijorat
banklarida xalqaro standartlarni samarali joriy etish, risk-based audit yondashuvini takomillashtirish hamda raqamlashtirish
jarayonlarini kengaytirish moliyaviy barqarorlik va shaffoflikni mustahkamlashda muhim omil ekanligini ko‘rsatdi
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