IMPLEMENTATION OF INTERNATIONAL AUDIT STANDARDS IN PRACTICE AND ANALYSIS OF PROBLEMS ARISING IN IT

This thesis analyzes the process of implementation of international auditing standards and the problems that arise in this process. International auditing standards were developed in order to improve the quality of auditing and set the same requirements at the global level. There are various problems in the implementation of international standards in the conditions of Uzbekistan, including the lack of qualified personnel, resistance to changes within the organization, differences between local legislation and international standards. However, their implementation can cause many problems. This work examines the importance of standards, the difficulties in their implementation and recommendations for improving this process.