Innovation science and technologiy Том 2 № 5 (2026)
THEORETICAL, PRACTICAL AND METHODOLOGICAL PROBLEMS OF AUDITING THE ACTIVITIES OF ECONOMIC ENTITIES ON THE BASIS OF INTERNATIONAL STANDARDS
Mirzaeva, Sabina, Khaydarova, Dildora
Аннотация
The article discusses the theoretical, practical, and methodological problems of auditingeconomic entities in the context of the application of International Standards on Auditing (ISAs). Particularattention is paid to the main challenges faced by audit organizations, as well as the methods and approachesused to improve the efficiency of auditing activities in the context of globalization and strengthening interstatecooperation in the field of standardization. The article analyzes topical issues related to the adaptation ofinternational standards to national conditions, as well as the problems that arise during their implementationin practice. The role of audit in ensuring transparency and trust in the business environment is emphasized.
audit, International Standards on Auditing (ISAs), economic entities, audit methods, audit problems, theoretical problems, practical problems, methodological problems
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