TIJORAT BANKLARI MOLIYAVIY HISOBOTI AUDITINING NAZARIYMETODOLOGIK ASOSLARI

TIJORAT BANKLARI MOLIYAVIY HISOBOTI AUDITINING NAZARIYMETODOLOGIK ASOSLARI

##article.authors##

  • Nodirbek Ibragimov

##semicolon##

https://doi.org/10.5281/zenodo.21039461

##semicolon##

bank auditi, ISA, audit riski modeli, jiddiylik, riskka yo‘naltirilgan audit, moliyaviy hisobot.

##article.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

##submission.authorBiography##

Nodirbek Ibragimov

Toshkent davlat iqtisodiyot universiteti mustaqul izlanuvchisi

##submission.citations##

1. Oʻzbekiston Respublikasining 2021-yil 25-fevraldagi “Auditorlik faoliyati toʻgʻrisida”gi OʻRQ-677-son

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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##submissions.published##

2026-02-25
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