International Journal of Research in Social Sciences
  • Year: 2018
  • Volume: 8
  • Issue: 12

Quality assessment of audits carried out at commercial banks

  • Author:
  • Kuziyev Islom Nematovich
  • Total Page Count: 15
  • Page Number: 409 to 423

Doctor of Economics, Vice-rector of Tashekent Financial Institute

Online published on 2 September, 2019.

Abstract

This article is devoted to the significance of quality assessment of audits carried out at comercial banks and the essence of the quality standards. In addition, this article considers the views regarding carrying out external and internal audit and technique used for its assessment. Moreover, the article provides a comprehensive overview of the foreign experience regarding this issue.

Keywords

Internal and external audit, audit quality, international auditing standards, quality assurance, assessment of the audit quality, financial reporting, verification of the quality of the financial statements’ audit