Abstract
Annotatsiya: Mazkur tezisda O‘zbekiston tijorat banklarida valyuta operatsiyalari hisobi va auditini tashkil etishning nazariy masalalari o‘rganilib, ilmiy asoslangan takliflar ishlab chiqilgan. Tadqiqotda valyuta operatsiyalarini hisobga olish, ularning shaffofligini ta’minlash, risklarni boshqarish hamda nazorat mexanizmlarini zamonaviy moliyaviy tahlil va audit usullari asosida tahlil qilingan.
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