•  
  •  
 

International Finance and Accounting

Abstract

This article discusses the prospects for the implementation of international standards on auditing in the practice of Uzbekistan, describes in detail the best practices of the implementation of international standards on auditing in developed countries and their application in the practice of Uzbekistan. The article also discusses the problems of introducing international auditing standards in Uzbekistan and proposals for overcoming these problems, provides a comparative analysis of the approaches of Uzbekistan and developed European countries to conducting audits, links to the relevant international auditing standards №300- “Planning audit of financial statements” and a comparative analysis of the application international auditing standards in the CIS countries on the basis of practical examples.

References

1. O‘zbekiston Respublikasi Prezidentining 2018 yil 19 sentyabrdagi “O‘zbekiston Respublikasida auditorlik faoliyatini yanada rivojlantirish chora-tadbirlari to‘g‘risida”gi PQ-3946-son Qarori.http://lex.uz/docs/3914502; 2. O‘zbekiston Respublikasi Prezidentining 2019 yil 17 yanvardagi “2017-2021 yillarda O‘zbekiston Respublikasini rivojlantirishning beshta ustuvor yo‘nalishi bo‘yicha Harakatlar strategiyasini "Faol investisiyalar va ijtimoiy rivojlanish yili"da amalga oshirishga oid davlat dasturi to‘g‘risida”giPF-5635-sonli Farmoni.https://nrm.uz internet sayti; 3. Avlokulov, A. Z. (2021). Main areas of preparation of financial statements on the basis of International standards. ISJ Theoretical & Applied Science, 01 (93), 62-65; 4. https://xs.uz/uzkr/post/moliyavij-hisobotning-khalqaro-standartlari-unga-moslashish-jolida-qandaj-chora-tadbirlar-kozda-tutilgan 5. https://www.aicpa.org- Amerika diplomli jamoatchi buxgalterlar instituti rasmiy sayti; 6. Khojiyev Mehriddin Sulaymonovich. Integration of Uzbekistan into the world economic community within the framework of audit standardization based on international financial reporting standards. Journal of critical reviews. Vol 7, Issue 11, 2020: page 433-436 . http://www.jcreview.com/?mno=117731; 7. Xalqaro audit tizimi. O‘quv qo‘llanma./ Fayziev Sh., Islomov F., Avloqulov A. -T.: TMI, 2006. 38-bet; 8. Meliev I.I. Auditorlik tekshiruvini o‘tkazish uslubiyati: muammo va yechimlar. Monografiya-T.: “VNESHINVESTPROM”, 2020; 9. Meliev Isroil Ismoilovich, Dagarov Bekzod Muzaffar Ugli.,Journal of advanced research in dynamical and control systems, Vol. 12, 05-Special Issue, 2020. 848-854 pages. https://www.jardcs.org/abstract.php?id=4798 10. Meliyev I.I. A Quantitative approach to existing issues of audit planningin appropriateness and relevance analysis // International journal of management science and business administration. 2018. Volume 4. Issue 3. March. P. 15 -18. 11. Meliyev I.I. Impact of audit planning on audit quality: Case study of local audit firms in Uzbekistan // International journal of economics. Commerce and management. 2017. Vol. V. Issue 11. November. P. 379-385.

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.