PROBLEMS IN COMMERCIAL BANK AUDIT PRACTICE AND DIRECTIONS FOR THEIR SOLUTION
DOI:
https://doi.org/10.5281/zenodo.21039577Keywords:
bank audit, ECL, audit quality, BRFI index, CAATs, risk-based audit, audit challengesAbstract
The thesis analyzes the key challenges in the practice of auditing the financial statements of
commercial banks using JSC “Xalq Bank” as a case study and proposes an integrated framework for addressing
them through risk assessment, verification of expected credit losses (ECL), the use of digital audit tools, and
improvements in audit quality
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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