INTERNATIONAL AND NATIONAL STANDARDS REGULATING AUDITING ACTIVITIES
Keywords:
Auditing, regulatory framework, ISA, financial control.Abstract
This article provides a scientific analysis of international and national regulatory acts governing auditing activities. It examines the economic and legal significance of auditing, as well as its role as a control tool for the state and the corporate sector. The study analyzes the compliance of International Standards on Auditing (ISA) with the national regulatory framework of the Republic of Uzbekistan, highlights practical challenges in their implementation, and identifies development trends. The findings are useful for auditing firms, financial control authorities, and the academic community.
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