Articles
ORGANIZATION OF AUDIT IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS AND PROBLEMS OF THEIR IMPLEMENTATION IN UZBEKISTAN
Published 01-05-2025
Keywords
- auditing services, auditing standards, audit reports, quality control, audit, auditing activity, control, standardization, international auditing standards.

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
How to Cite
ORGANIZATION OF AUDIT IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS AND PROBLEMS OF THEIR IMPLEMENTATION IN UZBEKISTAN . (2025). INTERNATIONAL JOURNAL OF SCIENCE AND TECHNOLOGY, 2(06), 105-107. https://doi.org/10.70728/tech.v2.i06.038
Abstract
The article examines some issues of further improvement of auditing activities, namely legislative support of this type of activity by the state and the integration of the potential of professional communities in the development of standards, methodological support for conducting an audit and improving its quality.
References
- “O‘zbekiston Respublikasida auditorlik rivojlanishi yanada rivojlantirish chora-tadbirlari to‘g‘risida" [“On measures to further develop auditing in the Republic of Uzbekistan” Resolution of the President of the Republic of Uzbekistan] O‘zbekiston Respublikasi Prezidentining 2018 yil 19 sentyabrdagi PQ 3946-sonli Qarori.
- “Moliyaviy hisobotlarning xalqaro standartlarga o‘tishning qo‘shimcha chora-tadbirlari to‘g‘risida” [“On additional measures for the transition of financial statements to international standards” Resolution of the President of the Republic of Uzbekistan] O‘zbekiston Respublikasi Prezidentining 2020 - yil 24 - fevraldagi PQ 4611 - sonli Qarori.
- Xalqaro audit va ishonch bildirish standartlari Kengashining (XAIBSK) sifat nazorati, audit, ko‘rib chiqish, boshqa ishonch bildirish va turdosh bo‘yicha standartlari. [Standards of the International Auditing and Assurance Standards Board (SIAASB) on quality control, audit, review, other assurance and related matters.]
- To‘ychiev A.J., Meliev I., Avazov I.Moliyaviy hisobot auditi. T., Iqtisodiyot-moliya, 2017. 159b.
- Tyutyuryukov V.N. Mejdunarodnie standard audita. Uchebnik. - M.,2010. 200s.
- Tulaxodjaeva M.M„ Ilxamov Sh.I. Audit. Darslik. 1-2 jild. Toshkent. Iqtisodiyot., 2018.
- Hamdamov B.K. Audit iqtisodi. Monografiya. - T., 2005.
- Sheremet A.D., Suyts V.P. Audit. Uchebnik. M.: Infra-M, 2008.
- Кулиш Н.В., Мариненко А.А., Самодумова Т.Б. Способы формирования бухгалтерской отчетности российскими организациями по международным стандартам финансовой отчетности // Terra Economicus. 2009. Т. 7. № 1–2, С. 141-145.
- Шеметев А.А. Международные стандарты аудита: их взаимосвязи и взаимозависимости со стандартами ГААП и МСФО. Екатеринбург: Уральский государственный аграрный университет, 2011. 498 с.