AUDIT ORGANIZATIONS IN UZBEKISTAN

Authors

  • Akrom Omonov Author
  • Sabirova Nodira Komilqizi Author

Keywords:

Key words: Audit, International Standards of Audit, National Auditing Standards, Licensing, compliance, setting standards, financial reporting, tax advisory, financial services for SMEs

Abstract

Abstract: As Uzbekistan shifts to a market economy, the audit industry has experienced substantial change. Uzbekistan has been working to create a legal framework to create a strong audit system that complies with international standards ever since gaining independence in 1991. In order to encourage accountability, openness, and sound governance in the nation's economic institutions, audit organizations—both public and private—have been established. Given its significance in promoting an open and responsible economic system, this article offers a concise summary of the audit organization structure, legal framework, and major issues in Uzbekistan.

References

Audit / Ed. M. M. Tulakhodzhaeva, T. I. Dzhuraeva, F. G. Gulyamova. - Tashkent: TSEU, 2013. 8. Sanaev N., Narziev R. Audit. -T.: Shark, 2001(Accessed: 13 October 2024)

Audit and assurance (no date) KPMG. Available at: https://kpmg.com/uz/ru/home/services/audit.html (Accessed: 15 October 2024).

Member (no date) IFAC. Available at: https://www.ifac.org/about-ifac/membership/members/chamber-auditors-uzbekistan (Accessed: 15 October 2024).

Karimov I. A. Global financial and economic crisis, ways and measures to overcome it in the conditions of Uzbekistan. –T.: Uzbekistan, 2009. 56 p. (Accessed: 13 October 2024)

Nematullah, K. (2020) Stages of implementation and problems of implementation of international auditing standards in Uzbekistan, International Academy Journal Web of Scholar. Available at: https://doi.org/10.31435/rsglobal_wos/31012020/6882 (Accessed: 13 October 2024).

On audit activity (no date) On Audit Activity - ‘Adilet’ LIS. Available at: https://adilet.zan.kz/eng/docs/Z980000304_ (Accessed: 13 October 2024)

The new edition of the Law of Uzbekistan "On audit activity" was approved by the deputies (uzdaily.uz) Law of the Republic of Uzbekistan "On Auditing". May 26, 2000(Accessed: 13 October 2024)

The Republic of Uzbekistan accounting and Auditing. Available at: https://cfrr.worldbank.org/sites/default/files/2019-11/693860ROSC0box0IC00UZ0A0AROSC0final.pdf (Accessed: 15 October 2024).

Published

2024-10-15

How to Cite

Akrom Omonov, & Sabirova Nodira Komilqizi. (2024). AUDIT ORGANIZATIONS IN UZBEKISTAN. PEDAGOGS, 67(2), 80-85. http://modernedu-dv.com/index.php/PED/article/view/1424