Issues of external audit of financial statements in commercial banks of Uzbekistan

Madgaziyeva , Dinara, Мадгазиева, Динара, Мадгазиева, Динара

Илғор иқтисодиёт ва педагогик технологиялар · 2025-yil

Annotatsiya

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

Maqola ma’lumotlari
MualliflarMadgaziyeva , Dinara, Мадгазиева, Динара, Мадгазиева, Динара
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2025-10-31
Jild2
Son5
Betlar814-820
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2025-vol2-iss5-pp814-820
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2025-vol2-iss5-pp814-820 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMadgaziyeva , Dinara, Мадгазиева, Динара, & Мадгазиева, Динара (2025). ISSUES OF EXTERNAL AUDIT OF FINANCIAL STATEMENTS IN COMMERCIAL BANKS OF UZBEKISTAN. Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 814-820. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp814-820
GOST (OAK)Madgaziyeva , Dinara, Мадгазиева, Динара, Мадгазиева, Динара ISSUES OF EXTERNAL AUDIT OF FINANCIAL STATEMENTS IN COMMERCIAL BANKS OF UZBEKISTAN // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 5. – P. 814-820. – DOI: 10.60078/3060-4842-2025-vol2-iss5-pp814-820.
MLAMadgaziyeva , Dinara, Мадгазиева, Динара, and Мадгазиева, Динара. “ISSUES OF EXTERNAL AUDIT OF FINANCIAL STATEMENTS IN COMMERCIAL BANKS OF UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 814-820, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp814-820
ChicagoMadgaziyeva , Dinara, Мадгазиева, Динара, and Мадгазиева, Динара. “ISSUES OF EXTERNAL AUDIT OF FINANCIAL STATEMENTS IN COMMERCIAL BANKS OF UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 814-820 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp814-820
HarvardMadgaziyeva , Dinara, Мадгазиева, Динара, and Мадгазиева, Динара (2025) ‘ISSUES OF EXTERNAL AUDIT OF FINANCIAL STATEMENTS IN COMMERCIAL BANKS OF UZBEKISTAN’, Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 814-820. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp814-820
BibTeX
@article{madgaziyevadinara2025,
  title = {ISSUES OF EXTERNAL AUDIT OF FINANCIAL STATEMENTS IN COMMERCIAL BANKS OF UZBEKISTAN},
  author = {Madgaziyeva , Dinara and Мадгазиева, Динара and Мадгазиева, Динара},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2025},
  volume = {2},
  number = {5},
  pages = {814-820},
  doi = {10.60078/3060-4842-2025-vol2-iss5-pp814-820},
  url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp814-820}
}

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