ORGANIZATION OF BANK AUDIT BASED ON INTERNATIONAL STANDARDS (ON THE EXAMPLE OF IPAK YULI BANK)
Keywords:
International Standards on Auditing, ISA, audit, banking sector, internal audit, external audit, financial reporting, Ipak Yuli Bank, Uzbekistan.Abstract
This thesis explores the implementation of International Standards on Auditing (ISA) in the banking sector of Uzbekistan, with a specific focus on Ipak Yuli Bank. It examines the role of internal and external audits, the legal framework guiding bank audits, the challenges encountered during ISA implementation, and the practical outcomes of adopting international auditing practices. The paper emphasizes the importance of standardized audit procedures in ensuring financial transparency, mitigating risk, and increasing investor confidence.
References
IAASB (2020). International Standards on Auditing (ISA). IFAC.
Ministry of Finance of Uzbekistan (2020). Law "On Auditing Activity".
Presidential Decree PQ-4611 (2020). On Transition to International Financial Reporting Standards.
Egamberdiyeva, S.R. (2019). Financial and Management Accounting. Tashkent: Science and Technology.
World Bank (2021). Audit and Financial Oversight in Emerging Markets.
Ipak Yuli Bank (2021–2023). Annual Reports and Audit Disclosures.
Basel Committee on Banking Supervision (2020). Guidelines for Internal Audit in Banks.
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