O‘ZBEKISTON BANK AMALIYOTIDA XALQARO AUDIT STANDARTLARINING TATBIQI: ISA 315 VA ISA 330 TAHLILI
Keywords:
xalqaro audit standartlari, ISA 315, ISA 330, moliyaviy hisobotlar, kredit xavfi, bank boshqaruvi, audit samaradorligi, integratsiyaAbstract
Ushbu tadqiqot xalqaro audit standartlari, jumladan, ISA 315 va ISA 330 ning O‘zbekiston bank sohasidagi qo‘llanilishini o‘rganishga qaratilgan. Tadqiqot davomida normativ-huquqiy tahlil, tajriba-sinov va statistik tahlil usullari qo‘llanildi. Hamkor Bank va Xalq Bank misolida olingan natijalar xalqaro standartlarni joriy qilish moliyaviy hisobotlarning ishonchliligini oshirishini, kredit xavflarini kamaytirishini va bank boshqaruv tizimining samaradorligini yaxshilashini ko‘rsatdi. Shu bilan birga, bank xodimlarining malakasini oshirish va xalqaro standartlarni mahalliy qonunchilikka integratsiya qilish dolzarb masalalar sifatida belgilandi. Tadqiqotning amaliy ahamiyati xalqaro standartlarni moslashtirish bo‘yicha ishlab chiqilgan tavsiyalarda namoyon bo‘ldi, bu esa banklarning ichki audit tizimini kuchaytirishga xizmat qiladi.
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