Илғор иқтисодиёт ва педагогик технологиялар 2-том 6-нөмір (2025) · 761-767-беттер
ISSUES RELATED TO THE PREPARATION OF AN AUDIT REPORT DURING AN EXTERNAL BANKING AUDIT
Madgaziyeva, Dinara, Мадгазиева, Динара, Мадгазиева, Динара
Аңдатпа
This article examines and analyzes the practice of auditing consolidated financial statements in commercial banks and preparing audit reports based on international auditing standards. In the practice of auditing in banks, the issue of the application of international auditing standards by an external auditor, its features in the implementation of ISAs and the organization of audit reports and practical suggestions for its improvement are considered
international standardsIFRS in banking practicebanking specificsinternational standards on auditingconsolidated financial statementsмеждународные стандартыMСФО в банковской практикеособенности банковской деятельностимеждународные стандарты аудитааудит консолидированной финансовой отчетности
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