Innovation science and technologiy 2-tom 6-san (2026) · 409-415-betler
CRITERIA FOR ASSESSING THE QUALITY OF THE AUDIT OF COMMERCIAL BANKS' FINANCIAL STATEMENTS AND THE FORMATION OF KEY AUDIT MATTERS (ISA 701)
Ibragimov, Nodirbek
Annotaciya
The article develops criteria for assessing the quality of the audit of commercial banks’ financial statements andrecommendations for forming key audit matters (ISA 701). The research problem is the absence of a unified system of criteriafor objectively assessing bank audit quality and of a methodology for forming KAMs tailored to banks’ specifics. Based on theIAASB audit-quality framework, a four-group system of criteria, audit quality indicators (AQI) and typical KAMs for banks areproposed and tested on the example of JSCB ‘Xalq Bank’. As a result, the transparency of the audit report is increased.
audit quality, key audit matters, KAM, ISA 701, bank audit, audit quality indicators (AQI), ISQM, audit report, transparency, audit committee
Metadata derekkózi: jurnal OAI-PMH arxivi · Sindex tolıq mátindi saqlamaydı, derekkózge silteme beredi.