TIJORAT BANKLARIDA DAROMAD VA XARAJATLAR AUDITINI REJALASHTIRISH: ZAMONAVIY YONDASHUVLAR VA SAMARADORLIKNI OSHIRISH YO‘LLARI

TIJORAT BANKLARIDA DAROMAD VA XARAJATLAR AUDITINI REJALASHTIRISH: ZAMONAVIY YONDASHUVLAR VA SAMARADORLIKNI OSHIRISH YO‘LLARI

Authors

  • Azizbek Toshimov

DOI:

https://doi.org/10.5281/zenodo.20313660

Keywords:

tijorat banki, audit, auditni rejalashtirish, daromadlar auditi, xarajatlar auditi, ichki audit

Abstract

Mazkur ilmiy maqolada tijorat banklarida daromadlar va xarajatlar auditini rejalashtirishning nazariyuslubiy
asoslari, audit jarayonini tashkil etishning zamonaviy mexanizmlari hamda bank faoliyatida moliyaviy nazorat
samaradorligini oshirish masalalari tadqiq etilgan.

Author Biography

Azizbek Toshimov

Samarqand iqtisodiyot va servis instituti
Buxgalteriya hisobi kafedrasi assistenti

References

1. Arens A., Elder R., Beasley M. Auditing and Assurance Services. – London: Pearson Education, 2022. – 816 p.

2. Messier W., Glover S., Prawitt D. Auditing and Assurance Services: A Systematic Approach. – New York: McGraw-Hill

Education, 2021. – 960 p.

3. ISA 300 Planning an Audit of Financial Statements. – IFAC, 2022.

4. ISA 315 Identifying and Assessing the Risks of Material Misstatement. – IFAC, 2022.

5. Qodirjon Abdurahmonov. Moliya va bank tizimi asoslari. – Toshkent: Iqtisodiyot, 2021. – 420 b.

6. Shuhrat Shodmonov. Iqtisodiyot nazariyasi. – Toshkent: Fan va texnologiya, 2021. – 624 b.

7. O‘zbekiston Respublikasining “Banklar va bank faoliyati to‘g‘risida”gi Qonuni. – Toshkent, 2023.

8. O‘zbekiston Respublikasi Markaziy bankining tijorat banklari faoliyatiga oid me’yoriy hujjatlari. – Toshkent, 2024.

9. Daft R.L. Management. – Boston: Cengage Learning, 2021. – 752 p.

10. Armstrong M. Handbook of Financial Management and Control. – London: Kogan Page, 2022. – 680 p.

Downloads

Published

2026-04-01

How to Cite

Toshimov , A. (2026). TIJORAT BANKLARIDA DAROMAD VA XARAJATLAR AUDITINI REJALASHTIRISH: ZAMONAVIY YONDASHUVLAR VA SAMARADORLIKNI OSHIRISH YO‘LLARI. GREEN ECONOMY AND DEVELOPMENT, 4(4). https://doi.org/10.5281/zenodo.20313660
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