INTERNATIONAL AUDITING STANDARDS IN UZBEKISTAN – BEST ATTITUDE, AWARENESS AND PRACTICES OF THE ENTERPRISE MANAGEMENT

Authors

  • Ergashev Khudoynazar Khabibullaevich Assosiate Professor, Samarkand Institute of Economics and Service, Uzbekistan
  • Kuziev Zafar Boltaevich Researcher, Samarkand Institute of Economics and Service, Uzbekistan
  • Rakhmonov Azizbek Mansurovich Researcher, Samarkand Institute of Economics and Service, Uzbekistan

Keywords:

AUTONOMOUS committee, issues, international auditing standards, development, auditing profession, professionalism, auditors, international scale, methodology.

Abstract

In Uzbekistan, the path of creating national standards based on international experience was chosen. At the same time, the development of auditing standards in Uzbekistan is based on the assumption that each of them should define some part or aspect of the auditing activity, be short and concise, but contain a fairly complete description of the requirements for regulation of the object of standardization.

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Published

2025-01-12

Issue

Vol. 36 (2025)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

INTERNATIONAL AUDITING STANDARDS IN UZBEKISTAN – BEST ATTITUDE, AWARENESS AND PRACTICES OF THE ENTERPRISE MANAGEMENT. (2025). Uzbek Scholar Journal, 36, 1-5. https://uzbekscholar.com/index.php/uzs/article/view/1020