Bobonarova Kamola
National Research University “TIIAME”
Specialty: Accounting, Economic Analysis and Audit
3rd-year Doctoral Student
ORCID: 0009-0008-7480-1501
Abstract:This article examines the issue of improving internal quality control standards in audit firms. In modern conditions, the reliability of financial statements, the validity of audit opinions and the development of trust in the audit services market are directly related to the quality of internal standards established within audit organizations. The aim of the study is to identify the main directions for improving internal quality control standards in audit firms in Uzbekistan and to develop scientific and practical recommendations for adapting them to international quality management requirements. The research uses methods of systematic analysis, comparative analysis, document analysis, generalization and logical reasoning. The article analyzes client acceptance, audit planning, risk assessment, collection of audit evidence, preparation of working papers and internal monitoring processes from the perspective of quality control. The results of the study show that internal standards should be viewed not merely as formal documents, but as a practical management mechanism that ensures quality at all stages of the audit process. In conclusion, it is substantiated that strengthening a risk-based quality control system, clearly defining employee responsibilities, introducing unified requirements for audit documentation and conducting regular internal monitoring contribute to improving the quality of audit services.
Keywords: audit firms, internal standards, quality control, audit quality, risk-based approach, internal monitoring, audit opinion.