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 assessment, verification of expected credit losses (ECL), the use of digital audit tools, andimprovements in audit quality
| Mualliflar | Ibragimov , Nodirbek |
|---|---|
| Jurnal | Муҳандислик ва Иқтисодиёт |
| Nashr sanasi | 2026-03-30 |
| Jild | 4 |
| Son | 3 |
| Til | Ingliz |
bank audit, ECL, audit quality, BRFI index, CAATs, risk-based audit, audit challenges
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…
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…
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…
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…
Ushbu maqola ta’birchilik (folchilik, bashorat qilish, ruhaniyat xizmatlari) bilan shugʻullanuvchi jismoniy shaxslarnisoliqqa tortishning nazariy-asosiy muammolari va amaliy yechimlarini tahlil qiladi. Tadqiqot davomida…
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…
Mazkur maqolada soliq nizolarini hal etishda muqobil nizolarni bartaraf etish usullarining iqtisodiy ahamiyatitadqiq etilgan. Soliq munosabatlarida yuzaga keladigan nizolarni mediatsiya, muzokaralar va boshqa suddan…
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…
Mazkur ilmiy maqolada aksiyadorlik jamiyatlarida risk-menejment tizimini zamonaviy boshqaruv modellariasosida takomillashtirishning nazariy, uslubiy va amaliy jihatlari kompleks tahlil qilingan. Tadqiqotda korporativ…
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…