Vol. 1 No. 1 (2026), Articles

Vol. 1 No. 1 (2026)

CONCEPTUAL DIRECTIONS FOR ORGANIZING A BANK AUDIT ON THE BASIS OF INTERNATIONAL AUDITING STANDARDS

Articles

Published 2026-01-31

Khayrullayev O'tkir Ismailovich⁺⁻

Khayrullayev O'tkir Ismailovich

Independent Researcher at Tashkent State University of Economics

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Keywords

International auditing standards, bank auditing, conceptual areas, risk-based auditing, prudential supervision, audit quality, information value, regulatory compliance, ISA 250, ISA 540.

How to Cite

CONCEPTUAL DIRECTIONS FOR ORGANIZING A BANK AUDIT ON THE BASIS OF INTERNATIONAL AUDITING STANDARDS. (2026). International Congress on Economics, Management and Business Studies, 1(1), 166-173. http://www.econferencia.com/index.php/8/article/view/620

Abstract

The thesis examines the conceptual directions of organizing a bank audit based on international auditing standards (IAS). The conceptual model of a bank audit is characterized as a combination of risk sensitivity, regulatory compliance, and information value.

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References

Creative Commons License

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

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