TIJORAT BANKLARIDA DEBITORLIK QARZLARI HISOBI VA AUDITINI TAKOMILLASHTIRISH YO’LLARI (“Agrobank” ATB misolida)
Keywords:
Kalit so‘zlar: debitorlik qarzlari, audit, tijorat banklari, moliyaviy barqarorlik, risklarni boshqarish, raqamli monitoring, Agrobank ATB.Abstract
Annotatsiya: Ushbu maqolada tijorat banklari faoliyatida debitorlik qarzlarini hisobga olish va audit qilish tizimini takomillashtirish, ularning moliyaviy barqarorlikka ta’sirini baholash hamda ilmiy asoslangan takliflar ishlab chiqish masalalari o‘rganilgan. Tadqiqotda debitorlik qarzlarini International Financial Reporting Standards (IFRS) talablariga muvofiq ravishda qayta shakllantirish, risklarni oldindan aniqlash, undirish ko‘rsatkichlarini oshirish hamda hisobotlarda shaffoflikni ta’minlash mexanizmlari chuqur tahlil qilingan.
Agrobank ATB misolida debitorlik qarzlarini boshqarish va audit qilish amaliyoti o‘rganilib, ularning bankning moliyaviy barqarorligi, ishonchliligi va rentabellik ko‘rsatkichlariga ta’siri tahlil etilgan.
References
1. Q.H.Berdiyev. Hususiy Kapitalning buxgalteriya hisobi va auditini takomillashtirish masalalari / Monografiya. Qarshi. “Intellekt” nashriyoti, 2023.-146 bet.
2. Ahmed, R. (2021). Risk Analysis in Commercial Banking. Journal of Financial Auditing, 27(4), pp. 120–135.
3. Kyiu, A. va Tawiah, V. (2025). IFRS 9 implementation and bank risk. Accounting Forum, 49(1), 234-258.
4. Bley, J., Saad, M. va Samet, A. (2019). Auditor choice and bank risk taking. International Review of Financial Analysis, 61, 37-52.
6. Hoelscher, J., Reed, B.J. va Sierra, G.E. (2019). The effect of insured liabilities on the demand for external audits: The case of privately-held United States banks. J. of Corporate Accounting & Finance, 30(3), 8-19.
III. Fоydаlаnilgаn bоshqа аdаbiyоtlаr
6. Buxgalteriya hisobi: Darslik / A.A. Karimov, J.E. Kurbanbayev, S.A. Jumanazarov; — T.: “Iqtisod-Moliya”, 2019. 624 b.
7. Karaliyev Т.М., Qurbonov R.B., Rustamov M.S. Banklarda buxgalteriya hisobi (Matn|: o ‘quv qo‘llanma / T.M. Karaliyev, R.B. Qurbonov, M.S. Rustamov. Toshkent: «ZEBO PRINT», 2021. - 344 b.
8. Z.A.Umarov. Banklarda buxgalteriya hisobi (darslik). --T.: «Innovatsion rivojlanish nashriyot-matbaa uyi», nashriyoti 2021, 612 b
