Theoretical, practical and methodological problems of auditing the activities of economic entities on the basis of international standards

Mirzaeva , Sabina, Khaydarova , Dildora

Innovation science and technologiy · 2026-yil

Annotatsiya

The article discusses the theoretical, practical, and methodological problems of auditingeconomic entities in the context of the application of International Standards on Auditing (ISAs). Particularattention is paid to the main challenges faced by audit organizations, as well as the methods and approachesused to improve the efficiency of auditing activities in the context of globalization and strengthening interstatecooperation in the field of standardization. The article analyzes topical issues related to the adaptation ofinternational standards to national conditions, as well as the problems that arise during their implementationin practice. The role of audit in ensuring transparency and trust in the business environment is emphasized.

Maqola ma’lumotlari
MualliflarMirzaeva , Sabina, Khaydarova , Dildora
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-05-01
Jild2
Son5
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.20374690
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.20374690 · Maqolaning asl sahifasi

Kalit so‘zlar

audit, International Standards on Auditing (ISAs), economic entities, audit methods, audit problems, theoretical problems, practical problems, methodological problems

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMirzaeva , Sabina, & Khaydarova , Dildora (2026). THEORETICAL, PRACTICAL AND METHODOLOGICAL PROBLEMS OF AUDITING THE ACTIVITIES OF ECONOMIC ENTITIES ON THE BASIS OF INTERNATIONAL STANDARDS. Innovation science and technologiy, 2(5). https://doi.org/10.5281/zenodo.20374690
GOST (OAK)Mirzaeva , Sabina, Khaydarova , Dildora THEORETICAL, PRACTICAL AND METHODOLOGICAL PROBLEMS OF AUDITING THE ACTIVITIES OF ECONOMIC ENTITIES ON THE BASIS OF INTERNATIONAL STANDARDS // Innovation science and technologiy. – 2026. – T. 2, № 5. – DOI: 10.5281/zenodo.20374690.
MLAMirzaeva , Sabina, and Khaydarova , Dildora. “THEORETICAL, PRACTICAL AND METHODOLOGICAL PROBLEMS OF AUDITING THE ACTIVITIES OF ECONOMIC ENTITIES ON THE BASIS OF INTERNATIONAL STANDARDS.” Innovation science and technologiy, 2(5), 2026. https://doi.org/10.5281/zenodo.20374690
ChicagoMirzaeva , Sabina, and Khaydarova , Dildora. “THEORETICAL, PRACTICAL AND METHODOLOGICAL PROBLEMS OF AUDITING THE ACTIVITIES OF ECONOMIC ENTITIES ON THE BASIS OF INTERNATIONAL STANDARDS.” Innovation science and technologiy, 2(5) (2026). https://doi.org/10.5281/zenodo.20374690
HarvardMirzaeva , Sabina, and Khaydarova , Dildora (2026) ‘THEORETICAL, PRACTICAL AND METHODOLOGICAL PROBLEMS OF AUDITING THE ACTIVITIES OF ECONOMIC ENTITIES ON THE BASIS OF INTERNATIONAL STANDARDS’, Innovation science and technologiy, 2(5). https://doi.org/10.5281/zenodo.20374690
BibTeX
@article{mirzaevasabina2026,
  title = {THEORETICAL, PRACTICAL AND METHODOLOGICAL PROBLEMS OF AUDITING THE ACTIVITIES OF ECONOMIC ENTITIES ON THE BASIS OF INTERNATIONAL STANDARDS},
  author = {Mirzaeva , Sabina and Khaydarova , Dildora},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {5},
  doi = {10.5281/zenodo.20374690},
  url = {https://doi.org/10.5281/zenodo.20374690}
}

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