SPECIFIC FEATURES OF IMPROVING ACCOUNTING AND AUDITING SERVICES BASED ON INTERNATIONAL STANDARDS (THE EXPERIENCE OF UZBEKISTAN)
Keywords:
accounting, auditing activities, International Financial Reporting Standards, IFRS, International Standards on Auditing, ISA, financial reporting, international certification, investment climate, economic integration, financial transparency.Abstract
This article analyzes the theoretical and practical aspects of improving
accounting and auditing services based on international standards. In particular, it
highlights the importance of International Financial Reporting Standards (IFRS)
and International Standards on Auditing (ISA) in economic development. It also
examines the processes of adapting accounting and auditing activities to
international standards in the Republic of Uzbekistan, the normative-legal
documents adopted in this direction, and the ongoing reforms. The article analyzes
the issues of training specialists with international accounting certificates in the
country, increasing the transparency of financial reporting, and creating a
favorable investment climate for investors. Furthermore, it outlines the problems
arising during the implementation of international standards and ways to overcome
them. The research results can serve to strengthen the integration of the country's
economy into the international financial system by improving accounting and
auditing services.
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