PROSPECTS FOR THE IMPLEMENTATION OF INTERNATIONAL AUDIT STANDARDS IN THE PRACTICE OF THE REPUBLIC OF UZBEKISTAN

This article discusses the prospects for the implementation of international standards on auditing in the practice of Uzbekistan, describes in detail the best practices of the implementation of international standards on auditing in developed countries and their application in the practice of Uzbekistan. The article also discusses the problems of introducing international auditing standards in Uzbekistan and proposals for overcoming these problems, provides a comparative analysis of the approaches of Uzbekistan and developed European countries to conducting audits, links to the relevant international auditing standards №300- “Planning audit of financial statements” and a comparative analysis of the application international auditing standards in the CIS countries on the basis of practical examples