Abstract
Ushbu maqola banklarda valyuta operatsiyalari auditini takomillashtirish masalalarini o‘rganishga 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. Maqolada valyuta operatsiyalarini audit qilishning nazariy asoslari va xalqaro standartlari, shuningdek, milliy qonunchilik talablari tahlil qilinadi. Shuningdek, mavjud muammolarni aniqlash va ularni hal qilish uchun zamonaviy auditorlik yondashuvlarining ahamiyati ko‘rsatib o‘tiladi. Olingan xulosalar valyuta operatsiyalari auditini takomillashtirish bo‘yicha amaliy tavsiyalar ishlab chiqishga imkon beradi.
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