PROCEDURE FOR ORGANIZING AUDITS IN COMMERCIAL BANKS ON THE BASIS OF INTERNATIONAL AUDITING STANDARDS

Authors

  • Khayrullayev O'tkir Ismailovich Independent researcher at Tashkent State University of Economics

Keywords:

Commercial bank, international auditing standards, audit organization procedure

Abstract

The article examines the procedure for organizing an audit in commercial banks based on international auditing standards (IAS). Using the example of the audit practice of large commercial banks of Uzbekistan (Asakabank, Milliy Bank, Xalq Bank, Ipak Yuli Bank), the procedure for the joint application of IAS 315, IAS 330, IAS 500, IAS 540, IAS 700 and IAS 701 standards in bank audits is revealed

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Published

2025-12-26

Issue

Vol. 53 (2025): WEFB

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

PROCEDURE FOR ORGANIZING AUDITS IN COMMERCIAL BANKS ON THE BASIS OF INTERNATIONAL AUDITING STANDARDS. (2025). World Economics and Finance Bulletin, 53, 131-135. https://scholarexpress.net/index.php/wefb/article/view/6140