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Abstract
Ushbu maqola banklarda risk-asoslangan audit yondashuvini qo‘llashning afzalliklari va qiyinchiliklarini o‘rganishga bag‘ishlangan. Tadqiqot doirasida yondashuvning nazariy asoslari va amaliy jihatlari ko‘rib chiqilgan.
Tadqiqot natijalari shuni ko‘rsatadiki, risk-asoslangan audit banklar uchun bir qator afzalliklarga ega, ammo shu bilan birga muhim qiyinchiliklarni ham keltirib chiqaradi. Maqolada risk-asoslangan auditni samarali joriy etish uchun tavsiyalar berilgan.
References
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