Implementation of International Audit Standards and its Prospects
DOI:
https://doi.org/10.51699/ijbde.v2i10.2663Keywords:
International standards on auditing, internal standards of auditing firms, audit market, financial statement audit, professional services of auditing firms, modern auditing practice, and professional associations of government audit evidence, professional personnelAbstract
Currently, in the improvement of auditing practice by the leading countries of the world, ensuring that inspections are conducted in full accordance with international auditing standards, implementing the legislation and advanced experience of developed countries, creating a modern system of professional certification and licensing of auditors based on international standards are among the most urgent and necessary issues to be studied. This article explains the requirements of international standards and discusses the introducing and application international auditing standards in Uzbekistan.