Abdullayev Abror Bozarboyevich
Associate Professor of the Department of “Financial Analysis” of Tashkent State University of Economics, PhD., abdullayev_abror@tsue.uz,
ORCID: 0000-0001-8981-6708
Abstract. This article scientifically analyzes the methodological foundations of international audit standards and the possibilities of their implementation in the tax audit system. In particular, the scientific and theoretical foundations are outlined for organizing audit and tax audit based on international criteria, introducing a risk-based approach, improving the quality indicators of audit evidence, and strengthening transparency and accountability in tax control. The article compares the conceptual principles of international audit standards with national tax audit practice and analyzes the differences and points of agreement between them. The study focused on priority areas for using international standards in modernizing the national tax audit system, including the introduction of digital control mechanisms, increasing the professional competence of auditors at an international level, and using scientifically based models of tax risk management. The conclusions obtained show that improving the tax audit methodology based on modern requirements is an important factor in increasing the effectiveness of national fiscal policy and ensuring institutional stability in tax administration.
Keywords: tax obligations, tax audit, tax monitoring, tax system, international audit standards, methodology, risk assessment, financial reporting, transparency.