AUDITNING XALQARO STANDARTLARI ASOSIDA BANK AUDITINING AMALDAGI HOLATI: MOLIYAVIY KO'RSATKICHLAR VA AUDITORLIK YONDASHUVI O'RTASIDAGI BOG'LIQLIK

Mualliflar

  • Xayrullayev O’tkir Ismailovich Toshkent davlat iqtisodiyot universiteti mustaqil izlanuvchisi Muallif

;

bank auditi, AXS, moliyaviy ko'rsatkichlar, auditorlik yondashuvi, kredit portfeli, ECL, asosiy audit masalalari, AXS 540, AXS 701, riskka yo'naltirilgan audit.

Abstrak

Tezisda auditning xalqaro standartlari (AXS) asosida bank auditining amaldagi holati, banklarning moliyaviy ko'rsatkichlari va auditorlik yondashuvi o'rtasidagi bog'liqlik tadqiq etilgan.

Iqtiboslar

Castro, V. (2012) Macroeconomic determinants of the credit risk in the banking system: The case of the GIPSI. - Braga: NIPE, Universidade do Minho, 2012. - 42 p.

Do'smurodov, R.D. (2008) O'zbekistonda auditorlik faoliyatining shakllanishi va uning uslubiyotini takomillashtirish: i.f.d. diss. avtoref. - Toshkent, 2008. - 36 b.

Eltweri, A., Faccia, A. va Foster, S. (2022) International Standards on Auditing (ISAs) Adoption: An Institutional Perspective // Administrative Sciences. - Vol. 12, no. 3. - P. 1-19.

Guilavogui, A. (2021) Examining the Sufficiency and Appropriateness of Audit Evidence in the United States Banking and Securities Industries: doctoral study. - Lynchburg: Liberty University, 2021. - 326 p.

Hamdamov, B.Q. (2007) O'zbekiston iqtisodiyotining hisob va hisobot tizimida auditorlik nazoratini rivojlantirishning uslubiy asoslari: i.f.d. diss. avtoref. - Toshkent, 2007. - 35 b.

Hussain, D., Hussain, E. va Bidstrup, P.N. (2021) ISA 540 (revised): Accounting Manipulation: cand.merc.aud. thesis. - 2021. - 123 p.

Mamatov, Z.T. (2005) Xo'jalik yurituvchi subyektlarda moliyaviy hisobot auditini o'tkazishni takomillashtirish masalalari: i.f.d. diss. avtoref. - Toshkent, 2005. - 42 b.

Markaziy bank (2024) O'zbekiston Respublikasi Markaziy banki. Statistik byulleten. 2024-yil, dekabr. - Toshkent, 2024. - 128 b.

Markaziy bank (2025) O'zbekiston Respublikasi Markaziy banki. Statistik byulleten. 2025-yil. - Toshkent, 2025. - 130 b.

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Nashr qilingan

2026-05-07

Iqtibos keltirish tartibi

Xayrullayev , O. (2026). AUDITNING XALQARO STANDARTLARI ASOSIDA BANK AUDITINING AMALDAGI HOLATI: MOLIYAVIY KO’RSATKICHLAR VA AUDITORLIK YONDASHUVI O’RTASIDAGI BOG’LIQLIK. Yosh Olimlar, 4(40), 106-111. https://www.in-academy.uz/index.php/YO/article/view/40125
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