DEVELOPMENT TRENDS OF AUDITING ACTIVITIES IN UZBEKISTAN
Keywords:
Keywords: Audit, audit activity, audit organization, auditor, National Association of Accountants and Auditors of Uzbekistan (NABA Uz), auditor certificate.Abstract
Abstract: The article is devoted to the analysis of the current state of the audit services market in Uzbekistan. The latest changes in the legislative framework in the field of auditing are presented. The number of audit organizations and auditors, information about auditors, the dynamics of income of audit organizations and the distribution of subjects of audit activity by regions of the country are considered. The Law "On Auditing Activities" is analyzed. The conclusion is made about the main trends inherent in the Uzbek market of audit services.
References
1. Information in the register of auditors and audit organizations on the official website of the Ministry of Economy and Finance of the Republic of Uzbekistan at www.mf.uz (Accounting and Audit Department).
2. Information on the official website of the National Association of Accountants and Auditors of the Republic of Uzbekistan www.naaa.uz.
3. Law of February 25, 2021 "On Auditing Activities".
4. Decree of the President of the Republic of Uzbekistan dated 08.04.2021 No. PQ-5210 "On ensuring the certification of auditors".