IMPROVING THE IMPLEMENTATION OF INTERNATIONAL AUDITING STANDARDS IN BANK AUDITING INTO NATIONAL PRACTICE

Authors

  • Khayrullayev O'tkir Ismailovich Independent researcher at Tashkent State University of Economics Author

Keywords:

Bank audit, implementation of AXS into national practice, model methodological rules, internal standards, institutional mechanism, quality control, digital audit.

Abstract

The thesis examines the issues of improving the implementation of international auditing standards (IAS) in banking auditing into national practice. A fourteen-element model set of methodological rules for banking auditing (terminological base, audit stages, priority risk areas, credit portfolio audit, ECL and reserves, financial instruments, customer funds and liquidity, prudential indicators, working papers, communication, KAM, reporting, digital evidence, quality control) has been developed.

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Published

2025-11-30

Issue

2025: ICDE -NETHERLANDS -NOVEMBER

Section

Articles

License

Creative Commons License

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

How to Cite

IMPROVING THE IMPLEMENTATION OF INTERNATIONAL AUDITING STANDARDS IN BANK AUDITING INTO NATIONAL PRACTICE. (2025). Innovate Conferences, 47-52. https://innovateconferences.org/index.php/ic/article/view/619