Modernizing audit planning strategies in emerging economies: challenges and solutions for isa implementation in Uzbekistan

Saidova , Sevarakhon

Innovation science and technologiy · 2026-yil

Annotatsiya

This study examines the modernization of audit planning in Uzbekistan in the context of the transition toInternational Standards on Auditing (ISA). In particular, the research explores evolving national practices in implementingISA 300 and identifies opportunities for further improvement. Based on a comparative analysis of audit workflows inTashkent-based firms, the study highlights areas for enhancement in risk assessment and the integration of digitaltools. The article proposes a modern audit planning framework emphasizing front-loading of resource allocation andthe application of dynamic materiality thresholds. By incorporating automated analytical procedures at the preliminaryengagement stage, the proposed approach contributes to reducing audit risk and improving operational efficiency. Thefindings provide practical recommendations for aligning national audit practices with international quality benchmarks

Maqola ma’lumotlari
MualliflarSaidova , Sevarakhon
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-03-01
Jild2
Son3
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.19372073
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.19372073 · Maqolaning asl sahifasi

Kalit so‘zlar

audit planning, ISA 300, Uzbekistan, risk-based auditing, emerging economies, audit quality, International Standards on Auditing

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APASaidova , Sevarakhon (2026). MODERNIZING AUDIT PLANNING STRATEGIES IN EMERGING ECONOMIES: CHALLENGES AND SOLUTIONS FOR ISA IMPLEMENTATION IN UZBEKISTAN. Innovation science and technologiy, 2(3). https://doi.org/10.5281/zenodo.19372073
GOST (OAK)Saidova , Sevarakhon MODERNIZING AUDIT PLANNING STRATEGIES IN EMERGING ECONOMIES: CHALLENGES AND SOLUTIONS FOR ISA IMPLEMENTATION IN UZBEKISTAN // Innovation science and technologiy. – 2026. – T. 2, № 3. – DOI: 10.5281/zenodo.19372073.
MLASaidova , Sevarakhon. “MODERNIZING AUDIT PLANNING STRATEGIES IN EMERGING ECONOMIES: CHALLENGES AND SOLUTIONS FOR ISA IMPLEMENTATION IN UZBEKISTAN.” Innovation science and technologiy, 2(3), 2026. https://doi.org/10.5281/zenodo.19372073
ChicagoSaidova , Sevarakhon. “MODERNIZING AUDIT PLANNING STRATEGIES IN EMERGING ECONOMIES: CHALLENGES AND SOLUTIONS FOR ISA IMPLEMENTATION IN UZBEKISTAN.” Innovation science and technologiy, 2(3) (2026). https://doi.org/10.5281/zenodo.19372073
HarvardSaidova , Sevarakhon (2026) ‘MODERNIZING AUDIT PLANNING STRATEGIES IN EMERGING ECONOMIES: CHALLENGES AND SOLUTIONS FOR ISA IMPLEMENTATION IN UZBEKISTAN’, Innovation science and technologiy, 2(3). https://doi.org/10.5281/zenodo.19372073
BibTeX
@article{saidovasevarakhon2026,
  title = {MODERNIZING AUDIT PLANNING STRATEGIES IN EMERGING ECONOMIES: CHALLENGES AND SOLUTIONS FOR ISA IMPLEMENTATION IN UZBEKISTAN},
  author = {Saidova , Sevarakhon},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {3},
  doi = {10.5281/zenodo.19372073},
  url = {https://doi.org/10.5281/zenodo.19372073}
}

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