Organizational and methodological problems in the implementation of internal standards in audit firms of Uzbekistan and their impact on the quality of audit services

Bobonarova, Kamola

Яшил иқтисодиёт ва тараққиёт · 2026-yil

Annotatsiya

The organizational and methodological problems associated with the implementation of internalstandards in audit firms of Uzbekistan and their impact on the quality of audit services are analyzed. Thesignificance of internal standards in audit planning, risk assessment, audit evidence collection, preparationof working papers, implementation of internal quality control, and formulation of the final audit opinion issubstantiated. Particular attention is given to the unclear allocation of duties and responsibilities, insufficientmethodological guidance, inadequate quality control of working papers, and ineffective internal monitoringmechanisms, which are identified as the main factors reducing audit quality. Based on the findings, scientificand practical recommendations are proposed to improve internal standards in accordance with InternationalStandards on Auditing (ISA), introduce audit quality indicators, enhance auditors’ professional competence,and strengthen internal quality control systems in audit firms

Maqola ma’lumotlari
MualliflarBobonarova, Kamola
JurnalЯшил иқтисодиёт ва тараққиёт
NashriyotТошкент давлат иқтисодиёт университети
ISSN2992-8982
Nashr sanasi2026-07-01
Jild4
Son7
Betlar263-268
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.21305552
Indeksga qo‘shilgan2026-09-06

DOI: 10.5281/zenodo.21305552 · Maqolaning asl sahifasi

Kalit so‘zlar

auditing, internal standards, audit quality, audit firms, internal quality control, risk assessment, audit evidence, working papers, audit quality indicators, International Standards on Auditing

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APABobonarova, Kamola (2026). ORGANIZATIONAL AND METHODOLOGICAL PROBLEMS IN THE IMPLEMENTATION OF INTERNAL STANDARDS IN AUDIT FIRMS OF UZBEKISTAN AND THEIR IMPACT ON THE QUALITY OF AUDIT SERVICES. Яшил иқтисодиёт ва тараққиёт, 4(7), 263-268. https://doi.org/10.5281/zenodo.21305552
GOST (OAK)Bobonarova, Kamola ORGANIZATIONAL AND METHODOLOGICAL PROBLEMS IN THE IMPLEMENTATION OF INTERNAL STANDARDS IN AUDIT FIRMS OF UZBEKISTAN AND THEIR IMPACT ON THE QUALITY OF AUDIT SERVICES // Яшил иқтисодиёт ва тараққиёт. – 2026. – T. 4, № 7. – P. 263-268. – DOI: 10.5281/zenodo.21305552.
MLABobonarova, Kamola. “ORGANIZATIONAL AND METHODOLOGICAL PROBLEMS IN THE IMPLEMENTATION OF INTERNAL STANDARDS IN AUDIT FIRMS OF UZBEKISTAN AND THEIR IMPACT ON THE QUALITY OF AUDIT SERVICES.” Яшил иқтисодиёт ва тараққиёт, 4(7), 263-268, 2026. https://doi.org/10.5281/zenodo.21305552
ChicagoBobonarova, Kamola. “ORGANIZATIONAL AND METHODOLOGICAL PROBLEMS IN THE IMPLEMENTATION OF INTERNAL STANDARDS IN AUDIT FIRMS OF UZBEKISTAN AND THEIR IMPACT ON THE QUALITY OF AUDIT SERVICES.” Яшил иқтисодиёт ва тараққиёт, 4(7), 263-268 (2026). https://doi.org/10.5281/zenodo.21305552
HarvardBobonarova, Kamola (2026) ‘ORGANIZATIONAL AND METHODOLOGICAL PROBLEMS IN THE IMPLEMENTATION OF INTERNAL STANDARDS IN AUDIT FIRMS OF UZBEKISTAN AND THEIR IMPACT ON THE QUALITY OF AUDIT SERVICES’, Яшил иқтисодиёт ва тараққиёт, 4(7), 263-268. https://doi.org/10.5281/zenodo.21305552
BibTeX
@article{bobonarovakamola2026,
  title = {ORGANIZATIONAL AND METHODOLOGICAL PROBLEMS IN THE IMPLEMENTATION OF INTERNAL STANDARDS IN AUDIT FIRMS OF UZBEKISTAN AND THEIR IMPACT ON THE QUALITY OF AUDIT SERVICES},
  author = {Bobonarova, Kamola},
  journal = {Яшил иқтисодиёт ва тараққиёт},
  year = {2026},
  volume = {4},
  number = {7},
  pages = {263-268},
  doi = {10.5281/zenodo.21305552},
  url = {https://doi.org/10.5281/zenodo.21305552}
}

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