IMPROVING THE AUDIT OF ENTERPRISES’ FINANCIAL CONDITION BASED ON INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.55640/Keywords:
audit, International Standards on Auditing, financial condition, financial statements, transparency, audit quality, enterprise, risk, internal control.Abstract
This article examines the issues of assessing the financial condition of enterprises based on International Standards on Auditing and improving the audit process. In the context of globalization, International Standards on Auditing (ISA) play an important role in ensuring the reliability, transparency, and comparability of financial information. The article analyzes the theoretical foundations and practical challenges of auditing, the role of international standards in analyzing the financial condition of enterprises, as well as the directions for developing the audit system in the context of Uzbekistan. The results of the study are concluded with practical recommendations aimed at improving audit quality, strengthening investor confidence, and ensuring the sustainable development of enterprises.
References
1.International Standards on Auditing. – IFAC.
2.International Financial Reporting Standards. – IFRS Foundation.
3.Law of the Republic of Uzbekistan “On Auditing Activities.”
4.Regulatory legal acts of the Ministry of Finance and the Central Bank of the Republic of Uzbekistan.
5.Educational literature and scientific articles on auditing and financial analysis.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.
