Published November 24, 2024
| Version v1
Conference paper
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TIJORAT BANKLARIDA VALYUTA OPERATSIYALARI AUDITINING XALQARO TAJRIBASI
- 1. O'zbekiston Respublikasi Bank-moliya akademiyasi 70412205-Bank hisobi, audit va nazorat yo'nalishi magistranti
Description
Ushbu maqolada tijorat banklarida valyuta operatsiyalari auditi jarayonining xalqaro tajribasi o‘rganiladi. Xususan, rivojlangan davlatlarning moliyaviy tizimlarida qo‘llaniladigan asosiy yondashuvlar, uslubiyat va me'yoriy talablarga alohida e’tibor qaratiladi. Maqolada valyuta operatsiyalari auditining samaradorligini oshirishda xalqaro standartlar va texnologiyalar rolini tahlil qilish orqali O‘zbekiston banklari uchun amaliy tavsiyalar ishlab chiqilgan. Ushbu tavsiyalar milliy banklarning shaffofligini ta'minlash va xalqaro maydonda raqobatbardoshligini oshirishga qaratilgan.
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References
- 1. International Federation of Accountants (IFAC). International Standards on Auditing (ISA). URL: [https://www.ifac.org](https://www.ifac.org)
- 2. International Financial Reporting Standards (IFRS). IFRS Standards Overview. URL: [https://www.ifrs.org](https://www.ifrs.org)
- 3. Basel Committee on Banking Supervision. Basel III: International regulatory framework for banks. URL: [https://www.bis.org/bcbs/basel3.htm](https://www.bis.org/bcbs/basel3.htm)
- 4. Sarbanes-Oxley Act (SOX). US Regulation on Financial Reporting. URL: [https://www.sec.gov](https://www.sec.gov)
- 5. McKinsey & Company. The future of audit: How technology is transforming financial reporting. URL: [https://www.mckinsey.com](https://www.mckinsey.com)