Innovation science and technologiy Том 2 № 3 (2026)
MODERNIZING AUDIT PLANNING STRATEGIES IN EMERGING ECONOMIES: CHALLENGES AND SOLUTIONS FOR ISA IMPLEMENTATION IN UZBEKISTAN
Saidova, Sevarakhon
Аннотация
This study examines the modernization of audit planning in Uzbekistan in the context of the transition toInternational Standards on Auditing (ISA). In particular, the research explores evolving national practices in implementingISA 300 and identifies opportunities for further improvement. Based on a comparative analysis of audit workflows inTashkent-based firms, the study highlights areas for enhancement in risk assessment and the integration of digitaltools. The article proposes a modern audit planning framework emphasizing front-loading of resource allocation andthe application of dynamic materiality thresholds. By incorporating automated analytical procedures at the preliminaryengagement stage, the proposed approach contributes to reducing audit risk and improving operational efficiency. Thefindings provide practical recommendations for aligning national audit practices with international quality benchmarks
audit planning, ISA 300, Uzbekistan, risk-based auditing, emerging economies, audit quality, International Standards on Auditing
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