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Auditing practice in uzbekistan improvement issuesBog'liq 3МЕЛИЕВ.ИScientific Journal of
“International Finance & Accounting” Issue 4, August 2022. ISSN: 2181-1016
2
Abstract.
This article is devoted
to the issues of improving auditing in the
practice of Uzbekistan, and its introduction
reveals the importance of organizing and
conducting
audits
in
the
Republic,
conducting research in this field. In the
"discussion" part of the article, the opinions
expressed by the economists who conducted
scientific research on this topic, their
scientific views and the aspects of their
opinions different from the author's scientific
ideas are highlighted on the basis of
theoretical opinions. In this, the sources
reflecting the ideas of every economist who
conducted research on the subject of the
article are detailed. Also, what research
methods were used to illuminate the content
of the article, based on the indicators
analyzed on the subject and the scientific
results achieved. the essence of the decisions
that can be made is revealed.
According to the results of the
research, the structure of the steps of the
system of normative regulation of audit
activities of the Republic of Uzbekistan, the
content of the steps that ensure the quality
implementation of audit inspections, the
sample composition of the audit group
participating in the audit inspection and the
duties performed by each member of the
inspection. , the methodical bases of
organizing and conducting audits, the steps
recommended by the author to ensure the
quality of audits in business entities and the
description of the actions performed in them
are described based on the author's scientific
research.
Based on the results of the research,
the author of the article described the content
of a number of problems awaiting their
solution in the process of planning,
conducting and summarizing audit results in
the audit practice of Uzbekistan, and
formulated practical recommendations for
their positive solution. At the end of the
article, the researcher summarized the
scientific and practical conclusions within
the
topic
and
gave
relevant
recommendations. The list of literature used
in forming the form and content of the article
is reflected based on the established
procedure.
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