Илғор иқтисодиёт ва педагогик технологиялар Том 2 № 5 (2025) · с. 814-820
ISSUES OF EXTERNAL AUDIT OF FINANCIAL STATEMENTS IN COMMERCIAL BANKS OF UZBEKISTAN
Madgaziyeva, Dinara, Мадгазиева, Динара, Мадгазиева, Динара
Аннотация
This article examines the organization of external audits of consolidated financial statements of commercial banks prepared in accordance with International Financial Reporting Standards (IFRS), as well as the implementation of this process within the banking system of Uzbekistan. In particular, the study analyzes the introduction of International Standards on Auditing (ISA) in the external audit of commercial banks’ activities, the application of auditing procedures in banks, and the specific aspects of implementing ISA in banking practice. The article also discusses the distinctive features of auditing banks’ financial statements and the peculiarities of conducting such audits
International Standards on AuditingISA in banking practicefeatures of bank activity auditbank audit standardsaudit of consolidated financial statementsмеждународные стандарты аудитаМСА в банковской практикеособенности аудита банковской деятельностистандарты банковского аудитааудит консолидированной финансовой отчетности
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