Keywords
International auditing standards, bank auditing, conceptual areas, risk-based auditing, prudential supervision, audit quality, information value, regulatory compliance, ISA 250, ISA 540.
How to Cite
CONCEPTUAL DIRECTIONS FOR ORGANIZING A BANK AUDIT ON THE BASIS OF INTERNATIONAL AUDITING STANDARDS. (2026). International Congress on Economics, Management and Business Studies, 1(1), 166-173. https://econferencia.com/index.php/8/article/view/620
Abstract
The thesis examines the conceptual directions of organizing a bank audit based on international auditing standards (IAS). The conceptual model of a bank audit is characterized as a combination of risk sensitivity, regulatory compliance, and information value.
References
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