Business & Economics > Accounting

Bank audit
Rizayev, Nurbek
Banking and Finance Academy of Uzbekistan
Fall 2022



  This course is about audit in commercial banks, differences and interrelationship of internal and external audits, their steps and process. It is intended for students and others who wish to learn conducting external audit, organizing internal audit in commercial banks and how to develop them. An audit in commercial banks is important as it provides credibility to a set of financial statements and gives the shareholders confidence that the accounts are true and fair. It can also help to improve a banks’ internal controls and systems. In the last decade, countries have stopped using their own national auditing standards, and international standards of auditing have started to be widely used. By studying this course, students will gain an understanding of key international standards of auditing, audit planning, report drafting, management response and final audit report distribution in commercial banks.

  Being auditor is a certified profession in many countries. By taking this course, a student can partially prepare for the audit certification exam. 

No. File Download
1 3.Syllabus.pdf Download

Courses List

No. Course Format File Date
1 week 1 - International auditing standards and international auditing organizations 2022-12-16
2 week 2 - Internal audit in banks 2022-12-16
3 week 3 - External audit in banks 2022-12-16
4 week 4 - Planning in bank auditing 2022-12-16
5 week 5 - Audit significance and risk in bank auditing 2022-12-16
6 week 6 - Audit evidence and fieldwork in bank auditing 2022-12-16
7 week 7 - Audit of credit transactions and non-credit liabilities in banks 2022-12-16
8 week 8 - Audit of bank assets 2022-12-16
9 week 9 - Audit of currency transactions of banks 2022-12-16
10 week 10 - Audit of internal banking operations in banks 2022-12-16
11 week 11 - Audit of financial statements in banks 2022-12-16
12 week 12 - Writing audit report 2022-12-16
13 week 13 - Writing audit summary 2022-12-16
14 week 14 - Final exam 2022-12-16