O'ZBEKISTON RESPUBLIKASIDA AUDITORLIK FAOLIYATINI XALQARO STANDARTLARGA MOSLASHTIRISH JARAYONLARI VA MUAMMOLARI

Аннотация

This article examines the processes of adapting auditing activities to international standards in the Republic of Uzbekistan and analyzes existing problems. The research covers the implementation of ISA (International Standards on Auditing), adaptation of the national legislative system to international requirements, and issues of auditing personnel training. The article evaluates the effectiveness of reforms being carried out in the audit sector and identifies future development directions. The results show that the process of harmonizing Uzbekistan's audit system with international standards is being implemented gradually, but there are a number of systemic problems. Keywords (English): auditing standards, ISA, Uzbekistan, financial reporting, certification, personnel training.