THESIS TITLE: THE ETHICAL REQUIREMENTS OF THE AUDITING PROFESSION IN THE REPUBLIC OF UZBEKISTAN AND THEIR NECESSITY.

Аннотация

This thesis explores the pivotal role of auditor ethics in ensuring financial stability, with a specific focus on their implications for the banking sector. It outlines the ethical responsibilities of auditors, emphasizing their importance in maintaining transparency and accountability within financial reporting. The research investigates the relationship between ethical lapses and bank failures, revealing how breaches in ethical conduct have historically led to significant financial disruptions. Furthermore, it analyzes the regulatory frameworks that govern auditor ethics, both internationally and in Uzbekistan, assessing their effectiveness in upholding ethical standards. Ultimately, the findings underscore the critical necessity of ethical conduct in the auditing profession to safeguard financial integrity and foster public trust in the financial system. Key words Auditor ethics, bank failures, financial stability, Uzbekistan, ethical responsibilities, regulatory standards, professional ethics, case studies, compliance monitoring, financial reporting, ethical lapses, international standards, auditing profession, risk management, ethical training, stakeholder perspectives.