IBRAGIMOV , Nodirbek. RISK-FOCUSED AUDIT PROCEDURES FOR EXAMINING EXPECTED CREDIT LOSSES (ECL) AND RESERVES UNDER IFRS 9 IN THE AUDIT OF COMMERCIAL BANKS. ECONOSCITECH INTEGRATION, [S. l.], v. 3, n. 5, 2026. DOI: 10.5281/zenodo.21239170. Disponível em: https://econoscitech-integration-journal.uz/index.php/journal/article/view/326. Acesso em: 16 sep. 2026.