Criteria for assessing the quality of the audit of commercial banks' financial statements and the formation of key audit matters (isa 701)

Ibragimov , Nodirbek

Innovation science and technologiy · 2026-yil

Annotatsiya

The article develops criteria for assessing the quality of the audit of commercial banks’ financial statements andrecommendations for forming key audit matters (ISA 701). The research problem is the absence of a unified system of criteriafor objectively assessing bank audit quality and of a methodology for forming KAMs tailored to banks’ specifics. Based on theIAASB audit-quality framework, a four-group system of criteria, audit quality indicators (AQI) and typical KAMs for banks areproposed and tested on the example of JSCB ‘Xalq Bank’. As a result, the transparency of the audit report is increased.

Maqola ma’lumotlari
MualliflarIbragimov , Nodirbek
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-06-01
Jild2
Son6
Betlar409-415
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.21176534
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.21176534 · Maqolaning asl sahifasi

Kalit so‘zlar

audit quality, key audit matters, KAM, ISA 701, bank audit, audit quality indicators (AQI), ISQM, audit report, transparency, audit committee

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAIbragimov , Nodirbek (2026). CRITERIA FOR ASSESSING THE QUALITY OF THE AUDIT OF COMMERCIAL BANKS' FINANCIAL STATEMENTS AND THE FORMATION OF KEY AUDIT MATTERS (ISA 701). Innovation science and technologiy, 2(6), 409-415. https://doi.org/10.5281/zenodo.21176534
GOST (OAK)Ibragimov , Nodirbek CRITERIA FOR ASSESSING THE QUALITY OF THE AUDIT OF COMMERCIAL BANKS' FINANCIAL STATEMENTS AND THE FORMATION OF KEY AUDIT MATTERS (ISA 701) // Innovation science and technologiy. – 2026. – T. 2, № 6. – P. 409-415. – DOI: 10.5281/zenodo.21176534.
MLAIbragimov , Nodirbek. “CRITERIA FOR ASSESSING THE QUALITY OF THE AUDIT OF COMMERCIAL BANKS' FINANCIAL STATEMENTS AND THE FORMATION OF KEY AUDIT MATTERS (ISA 701).” Innovation science and technologiy, 2(6), 409-415, 2026. https://doi.org/10.5281/zenodo.21176534
ChicagoIbragimov , Nodirbek. “CRITERIA FOR ASSESSING THE QUALITY OF THE AUDIT OF COMMERCIAL BANKS' FINANCIAL STATEMENTS AND THE FORMATION OF KEY AUDIT MATTERS (ISA 701).” Innovation science and technologiy, 2(6), 409-415 (2026). https://doi.org/10.5281/zenodo.21176534
HarvardIbragimov , Nodirbek (2026) ‘CRITERIA FOR ASSESSING THE QUALITY OF THE AUDIT OF COMMERCIAL BANKS' FINANCIAL STATEMENTS AND THE FORMATION OF KEY AUDIT MATTERS (ISA 701)’, Innovation science and technologiy, 2(6), 409-415. https://doi.org/10.5281/zenodo.21176534
BibTeX
@article{ibragimovnodirbek2026,
  title = {CRITERIA FOR ASSESSING THE QUALITY OF THE AUDIT OF COMMERCIAL BANKS' FINANCIAL STATEMENTS AND THE FORMATION OF KEY AUDIT MATTERS (ISA 701)},
  author = {Ibragimov , Nodirbek},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {6},
  pages = {409-415},
  doi = {10.5281/zenodo.21176534},
  url = {https://doi.org/10.5281/zenodo.21176534}
}

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