ТIJORAT BANKLARIDA VALYUTA OPERATSIYALARI HISOBI VA AUDITINI TAKOMILLASHTIRISH

##article.authors##

  • Umarova Nodira Abduzairovna ##default.groups.name.author##

##semicolon##

Kalit so‘zlar: Valyuta operatsiyalari, bank auditi, xatarlarni boshqarish, xalqaro standartlar, milliy qonunchilik, auditorlik yondashuvlari, nazorat tizimi, takomillashtirish, bank faoliyati, valyuta auditi.

##article.abstract##

Annotatsiya: Ushbu  tezis  O'zbekiston bank tizimidagi  tijorat  banklarida    valyuta operatsiyalari  hisobini  takomillashtirishga   bag'ishlangan. Valyuta operatsiyalari bank faoliyatining muhim qismi bo‘lib, ushbu operatsiyalarning to‘g‘ri va qonunchilikka muvofiq amalga oshirilishini ta'minlashda auditning o‘rni beqiyosdir. Tadqiqot maqsadi valyuta operatsiyalari  hisobining  mavjud  muammolarni  aniqlash  hamda  ularni  bartaraf etish  yo'llarini  ishlab  chiqishdan  iborat. 

##submission.citations##

1. International Financial Reporting Standards (IFRS). "IFRS Standards and their Applications in International Audits." IFRS Foundation, 2023.

2. Basel Committee on Banking Supervision. "Basel II and Basel III: International Standards on Banking Regulation." Bank for International Settlements, 2019.

3. O‘zbekiston Respublikasi Markaziy Banki. "Valyuta operatsiyalarining tartibga solish va nazorat qilish to‘g‘risida qonunchilik hujjatlari." Tashkent, 2022.

4. Xalqaro Valyuta Jamg‘armasi (IMF). "Valyuta operatsiyalari auditi va xatarlarni boshqarish bo‘yicha qo‘llanma." IMF, 2022

##submission.downloads##

##submissions.published##

2025-08-20

##issue.issue##

##issue.vol## 42 ##issue.no## 1 (2025): World scientific research journal|WSRJ|Volume-42|Issue-1

##section.section##

Articles

##submission.howToCite##

Umarova Nodira Abduzairovna. (2025). ТIJORAT BANKLARIDA VALYUTA OPERATSIYALARI HISOBI VA AUDITINI TAKOMILLASHTIRISH. World Scientific Research Journal, 42(1), 112-114. https://scientific-jl.com/wsrj/article/view/26493