This article examines the profound impact of globalization on auditing standards, unraveling the complexities faced by auditors in an increasingly interconnected global economy. As businesses extend their operations across borders, auditors grapple with diverse regulatory frameworks, cultural nuances, and evolving business practices. The literature review reveals a compelling narrative, highlighting the imperative for harmonized auditing standards in the face of globalization. The International Auditing and Assurance Standards Board (IAASB) plays a pivotal role in formulating and updating standards to align with the intricacies of a borderless economy. Technological advancements, particularly in data analytics and artificial intelligence, are transforming audit methodologies, enhancing efficiency, and addressing global financial challenges. Challenges emerge in adapting to local variations, requiring auditors to strike a delicate balance between standardization and cultural adaptability. Collaboration and communication among auditors, regulators, and standard-setting bodies emerge as critical elements for success in this dynamic global auditing landscape.
| Mualliflar | Abduhamidov Abdurahmon Abdulatif o‘g‘li |
|---|---|
| Jurnal | Қўқон университети хабарномаси |
| Nashr sanasi | 2023-12-30 |
| Jild | 9 |
| Betlar | 61-63 |
| Til | Ingliz |
globalization, auditing standards, international auditing and assurance, standards board (IAASB), borderless economy, cross-border transactions, harmonization, technological advancements.
In this article, general trends in the market of book products are discussed, as well as the volume of the publishing market, which depends on the number of publishers and the scale of their activities, effective demand…
Ushbu maqolada O‘zbekiston Respublikasining yalpi ichki mahsulotiga ba’zi soliq turlarining ta’sirini o‘rganish jarayoni tatbiq etildi. Tadqiqotdan ko‘zlangan asosiy maqsad qilib, yalpi ichki mahsulotga soliqlarning…
Mazkur maqolada kichik biznes faoliyatini mamlakat yalpi iсhki mahsulotini oshirishdagi o‘rni va bu faoliyat turini yuritish hamda rivojlantirish jararayonida duch kelishi mumkin bo‘lgan muammolar bo‘yicha tadqiqotlar…
Ушбу мақолада Наманган вилояти саноат салоҳиятини ошириш бўйича ишлаб чиқилган саноатни ривожланиш цикли модели таклиф этилган.. Наманган вилоятини комплекс-инновацион ривожлантиришга…
Ushbu maqolada moliyaviy texnologiyalar, moliyaviy xizmatlar toʻg‘risida ma'lumotlar keltirilgan.
Tаdbirkоrlik fаоliyаtidа mоtivаtsiyа mоdеllаrining xоrijiy dаvlаtlаr tаjribаlаrini chuqur o‘rganish hamda kichik biznеs vа xususiy tаdbirkоrlik sоhаlаrining ustuvоr аhаmiyаt kаsb еtishi hаmdа xо‘jаlik fаоliyаtining…
Mazkur maqolada investitsiyalardan samarali foydalanishni boshqarishda erkin iqtisodiy zonalar faoliyati, iqtisodiyotni modernizatsiyalash sharoitida erkin iqtisodiy zonalar faoliyatini tashkil etishning asoslari va…
Maqolada raqamli iqtisodiyot mamlakat iqtisodiy tarmoqlarini, xususan, oziq-ovqat sanoatini yanada rivojlantirishning asosiy omili sifatida qaralgan. Oziq-ovqat sanoati korxonalari faoliyatini tashkil etishda raqamli…
The main goal of the scientific research is to study the interaction of industrial production in Uzbekistan with the volume of imports, and statistical data for the period of 2010-2021 were used in the research. First…
В данном исследование описывается состояние и ключевые реформы в системе высшего образования Узбекистана. Цель настоящей статьи заключается в исследовании основных направлений совершенствования высшего образования…