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 BaselCommittee. It substantiates the key elements of international practice and identifies directions for theirapplication in the banking system of Uzbekistan
| Mualliflar | Ibragimov , Nodirbek |
|---|---|
| Jurnal | Муҳандислик ва Иқтисодиёт |
| Nashr sanasi | 2026-03-30 |
| Jild | 4 |
| Son | 3 |
| Til | Ingliz |
bank audit, international experience, audit committee, auditor independence, Basel Committee, auditor rotation
The thesis analyzes the key challenges in the practice of auditing the financial statements ofcommercial banks using JSC “Xalq Bank” as a case study and proposes an integrated framework for addressingthem through risk…
This article examines the opportunities for applying natural resource conservation technologies inhotel management within the framework of sustainable tourism development. The study analyzes internationaland national…
Mazkur maqolada agroklasterlarning samaradorligiga ta’sir etuvchi omillar kompleks ilmiy tahlil qilingan bo‘lib,agrar sektorni modernizatsiya qilish sharoitida agroklaster yondashuvining o‘rni va ahamiyati asoslab…
This article examines the theoretical foundations of sustainable development principles inthe hotel industry and their practical implementation. The study analyzes the economic, environmental, andsocial pillars of…
Maqolada O‘zbekistonda soliq mexanizmining korxonalar moliyaviy-xo‘jalik faoliyatiga ta’sirini tahliliy va institutsionalbaholash masalalari tadqiq etilgan. Tadqiqotda foyda solig‘i, qo‘shilgan qiymat solig‘i…
The COVID-19 pandemic caused one of the most significant contractions in the modern history of tourism,providing a natural experiment in the sector’s macroeconomic weight and resilience. This study analyses the…
Ushbu maqola ta’birchilik (folchilik, bashorat qilish, ruhaniyat xizmatlari) bilan shugʻullanuvchi jismoniy shaxslarnisoliqqa tortishning nazariy-asosiy muammolari va amaliy yechimlarini tahlil qiladi. Tadqiqot davomida…
Ekologik toza oziq-ovqat mahsulotlari va biologik faol moddalarni ajratib olishdaxomashyoni turli xil aralashmalardan sorbsion tozalash uchun o‘simlik moylarining gillar sirt yuzasibilan o‘zaro ta’sir tabiati…
Mazkur maqolada soliq nizolarini hal etishda muqobil nizolarni bartaraf etish usullarining iqtisodiy ahamiyatitadqiq etilgan. Soliq munosabatlarida yuzaga keladigan nizolarni mediatsiya, muzokaralar va boshqa suddan…
Mazkur ilmiy maqolada raqamli to‘lov tizimlarini rivojlantirishning pul muomalasi barqarorligiga ta’siri kompleksyondashuv asosida tadqiq etilgan. Tadqiqotda dissertatsiya doirasida ilgari surilgan to‘rtta asosiy ilmiy…