Meliev Isroil,
Tashkent Financial Institute of the Republic of Uzbekistan
Head of the monitoring and internal control department.
Tashkent, Uzbekistan. Email: [email protected]
ORCID: 0000-0002-0976-7406
Abstract. This article is devoted to the issues of improving auditing in the practice of Uzbekistan, and its introduction reveals the importance of organizing and conducting audits in the Republic, conducting research in this field. In the “discussion” part of the article, the opinions expressed by the economists who conducted scientific research on this topic, their scientific views and the aspects of their opinions different from the author’s scientific ideas are highlighted on the basis of theoretical opinions. In this, the sources reflecting the ideas of every economist who conducted research on the subject of the article are detailed. Also, what research methods were used to illuminate the content of the article, based on the indicators analyzed on the subject and the scientific results achieved. the essence of the decisions that can be made is revealed.
According to the results of the research, the structure of the steps of the system of normative regulation of audit activities of the Republic of Uzbekistan, the content of the steps that ensure the quality implementation of audit inspections, the sample composition of the audit group participating in the audit inspection and the duties performed by each member of the inspection. , the methodical bases of organizing and conducting audits, the steps recommended by the author to ensure the quality of audits in business entities and the description of the actions performed in them are described based on the author’s scientific research.
Based on the results of the research, the author of the article described the content of a number of problems awaiting their solution in the process of planning, conducting and summarizing audit results in the audit practice of Uzbekistan, and formulated practical recommendations for their positive solution. At the end of the article, the researcher summarized the scientific and practical conclusions within the topic and gave relevant recommendations. The list of literature used in forming the form and content of the article is reflected based on the established procedure.
Key words. Audit inspections, audit service, auditor, audit organization, audit client, audit conclusion, audit results