ВОПРОСЫ ОРГАНИЗАЦИИ СИСТЕМЫ АУДИТА РЕСПУБЛИКИ УЗБЕКИСТАН НА ОСНОВЕ МИРОВОГО ОПЫТА

Аннотация

In this article, the issues of developing the audit system of the Republic of Uzbekistan on the basis of international experience are widely studied. The study analyzed the international practice of regulating audit activities, including the experience of the United States, United Kingdom, Germany and Japan. Scientifically based recommendations have been developed to introduce international audit standards, improve auditors’ skills and improve audit quality control mechanisms. The article analyzes the current state, achievements and shortcomings of the audit system of Uzbekistan and sets out directions for its adaptation to international standards. Conclusions have been formulated to ensure the competitiveness of the national audit system by introducing modern mechanisms for regulating audit activities, increasing personnel capacity and strengthening quality control. Keywords: audit, international audit standards, audit activities, financial control, audit system, international experience, audit quality control, audit qualification, professional audit organizations.