TIJORAT BANKLARI MOLIYAVIY HISOBOTI AUDITINING NAZARIYMETODOLOGIK ASOSLARI
DOI:
https://doi.org/10.5281/zenodo.21039461Keywords:
bank auditi, ISA, audit riski modeli, jiddiylik, riskka yo‘naltirilgan audit, moliyaviy hisobot.Abstract
Tezisda tijorat banklari moliyaviy hisoboti mustaqil auditining nazariy-metodologik asoslari
— Auditning xalqaro standartlari (ISA) tizimi, audit jarayoni bosqichlari, audit riski modeli va jiddiylik tushunchasi
ko‘rib chiqiladi. Bank auditida riskka yo‘naltirilgan yondashuvning ustuvorligi asoslanadi
References
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Qonuni // URL: https://lex.uz/docs/-5307886
2. International Auditing and Assurance Standards Board (IAASB) (2023) Handbook of International Quality
Management, Auditing, Review, Other Assurance, and Related Services Pronouncements. New York: IFAC.
3. Basel Committee on Banking Supervision (2024) Core Principles for Effective Banking Supervision.
Basel: Bank for International Settlements.
4. Ibragimov, A.K., Umarov, Z.A., Xatamov, K.R. va Rizayev, N.Q. (2020) Tijorat banklarida moliyaviy
hisobotning xalqaro standartlari. Toshkent: “Iqtisod-moliya”.
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