FOREIGN EXPERIENCE IN ORGANIZING COMMERCIAL BANK AUDITS AND ITS APPLICATION IN UZBEKISTAN
DOI:
https://doi.org/10.5281/zenodo.21039644Keywords:
bank audit, international experience, audit committee, auditor independence, Basel Committee, auditor rotationAbstract
The thesis analyzes the international experience in organizing the audit of commercial banks’
financial statements, focusing on the approaches of the European Union, the United States, and the Basel
Committee. It substantiates the key elements of international practice and identifies directions for their
application in the banking system of Uzbekistan
References
Oʻzbekiston Respublikasining 2021-yil 25-fevraldagi “Auditorlik faoliyati toʻgʻrisida”gi OʻRQ-677-son
Qonuni // URL: https://lex.uz/docs/-5307886
International Auditing and Assurance Standards Board (IAASB) (2023) Handbook of International Quality
Management, Auditing, Review, Other Assurance, and Related Services Pronouncements. New York: IFAC.
Basel Committee on Banking Supervision (2024) Core Principles for Effective Banking Supervision.
Basel: Bank for International Settlements.
Ибрагимов, А.К., Умаров, З.А., Хатамов, К.Р. ва Ризаев, Н.Қ. (2020) Тижорат банкларида молиявий
ҳисоботнинг халқаро стандартлари. Тошкент: «Иқтисод-молия».
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