THEORETICAL FOUNDATIONS OF DIGITALIZATION OF ACCOUNTING AND AUDITING IN UZBEKISTAN

Аннотация

The article examines the theoretical aspects of the digitalization of accounting and auditing in Uzbekistan. Particular attention is given to the analysis of conceptual approaches, the features of implementing digital technologies, and their impact on the efficiency and transparency of financial control. The article also discusses the prospects for the development of digital systems within the context of the modern economy, as well as potential risks and areas for further research.