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 |
| Nashriyot | Плеханов номидаги Россия иқтисодиёти университетининг Тошкент шаҳридаги филиали |
| ISSN | 3060-463X, 3060-463X |
| Nashr sanasi | 2026-03-30 |
| Jild | 4 |
| Son | 3 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| Indeksga qo‘shilgan | 2026-08-26 |
bank audit, ECL, audit quality, BRFI index, CAATs, risk-based audit, audit challenges
| APA | Ibragimov , Nodirbek (2026). PROBLEMS IN COMMERCIAL BANK AUDIT PRACTICE AND DIRECTIONS FOR THEIR SOLUTION. Муҳандислик ва Иқтисодиёт, 4(3). https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3502 |
|---|---|
| GOST (OAK) | Ibragimov , Nodirbek PROBLEMS IN COMMERCIAL BANK AUDIT PRACTICE AND DIRECTIONS FOR THEIR SOLUTION // Муҳандислик ва Иқтисодиёт. – 2026. – T. 4, № 3. |
| MLA | Ibragimov , Nodirbek. “PROBLEMS IN COMMERCIAL BANK AUDIT PRACTICE AND DIRECTIONS FOR THEIR SOLUTION.” Муҳандислик ва Иқтисодиёт, 4(3), 2026. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3502 |
| Chicago | Ibragimov , Nodirbek. “PROBLEMS IN COMMERCIAL BANK AUDIT PRACTICE AND DIRECTIONS FOR THEIR SOLUTION.” Муҳандислик ва Иқтисодиёт, 4(3) (2026). https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3502 |
| Harvard | Ibragimov , Nodirbek (2026) ‘PROBLEMS IN COMMERCIAL BANK AUDIT PRACTICE AND DIRECTIONS FOR THEIR SOLUTION’, Муҳандислик ва Иқтисодиёт, 4(3). https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3502 |
| BibTeX | @article{ibragimovnodirbek2026,
title = {PROBLEMS IN COMMERCIAL BANK AUDIT PRACTICE AND DIRECTIONS FOR THEIR SOLUTION},
author = {Ibragimov , Nodirbek},
journal = {Муҳандислик ва Иқтисодиёт},
year = {2026},
volume = {4},
number = {3},
url = {https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/3502}
} |
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