Яшил иқтисодиёт ва тараққиёт Volume 4 Issue 7 (2026) · pp. 263-268
ORGANIZATIONAL AND METHODOLOGICAL PROBLEMS IN THE IMPLEMENTATION OF INTERNAL STANDARDS IN AUDIT FIRMS OF UZBEKISTAN AND THEIR IMPACT ON THE QUALITY OF AUDIT SERVICES
Bobonarova, Kamola
Abstract
The organizational and methodological problems associated with the implementation of internalstandards in audit firms of Uzbekistan and their impact on the quality of audit services are analyzed. Thesignificance of internal standards in audit planning, risk assessment, audit evidence collection, preparationof working papers, implementation of internal quality control, and formulation of the final audit opinion issubstantiated. Particular attention is given to the unclear allocation of duties and responsibilities, insufficientmethodological guidance, inadequate quality control of working papers, and ineffective internal monitoringmechanisms, which are identified as the main factors reducing audit quality. Based on the findings, scientificand practical recommendations are proposed to improve internal standards in accordance with InternationalStandards on Auditing (ISA), introduce audit quality indicators, enhance auditors’ professional competence,and strengthen internal quality control systems in audit firms
auditing, internal standards, audit quality, audit firms, internal quality control, risk assessment, audit evidence, working papers, audit quality indicators, International Standards on Auditing
Metadata source: the journal's OAI-PMH archive · Sindex does not store the full text; it links to the source.