ORGANIZATION OF EXTERNAL AUDIT OF FINANCIAL STATEMENTS IN COMMERCIAL BANKS
Keywords:
external audit, commercial banks, financial statements, balance sheet , report.Abstract
In the process of international integration of the banking system of the Republic of Uzbekistan, the main attention is paid to the issue of forming financial statements of commercial banks based on international requirements and the impact of the information compiled on its basis on the adoption of management decisions by investors, as well as the issue of the reliability of this information. Since the organization of bank financial statements at the international level and the organization of audited financial statements of the banking system in accordance with the requirements of the principles of bank audit, the fact that the regulatory and legal framework regulating external bank audits does not sufficiently meet international requirements, special attention should be paid to the issue of implementing information and methodological support for the procedure for conducting external bank audits.
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