This article examines the organization of external audits of consolidated financial statements of commercial banks prepared in accordance with International Financial Reporting Standards (IFRS), as well as the implementation of this process within the banking system of Uzbekistan. In particular, the study analyzes the introduction of International Standards on Auditing (ISA) in the external audit of commercial banks’ activities, the application of auditing procedures in banks, and the specific aspects of implementing ISA in banking practice. The article also discusses the distinctive features of auditing banks’ financial statements and the peculiarities of conducting such audits
| Mualliflar | Madgaziyeva , Dinara, Мадгазиева, Динара, Мадгазиева, Динара |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2025-10-31 |
| Jild | 2 |
| Son | 5 |
| Betlar | 814-820 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2025-vol2-iss5-pp814-820 |
DOI: 10.60078/3060-4842-2025-vol2-iss5-pp814-820 · Maqolaning asl sahifasi
International Standards on Auditing, ISA in banking practice, features of bank activity audit, bank audit standards, audit of consolidated financial statements, международные стандарты аудита, МСА в банковской практике, особенности аудита банковской деятельности, стандарты банковского аудита, аудит консолидированной финансовой отчетности, халқаро аудит стандартлари, банк амалиётида АХС, банк фаолияти аудитининг хусусияти, банк аудити стандартлари, консолидациялашган молиявий ҳисобот аудити
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