Improvement of auditing activities by combining theory, methodology and technologies

This article examines how the integration of theory, methodology, and technology can change auditing practice and improve audit quality. It shows how they improve the quality and effectiveness of joint audits. The interaction between theoretical frameworks, methodological approaches and advanced technologies leads to more effective risk assessment and decision-making in audit practice. Also, as a result of the development of corporate accountability in global practice, the role of the audit has fundamentally changed, and it has shown the need to implement the "audit trinity" that increases the reliability of financial reports, including external and internal audit, audit committee. In the context of globalization, rapid development and liberalization of the economy in Uzbekistan, acceleration of integration into the world financial market, further development of the capital market and the digital economy, and the introduction of modern corporate governance principles are among the most important priorities. The scientific significance of the research results in this article is explained by the fact that the theoretical and organizational-methodical aspects of the improvement of the audit by combining theory, methodology and technologies serve to carry out scientific developments aimed at improving the regulatory and legal documents in the field of auditor activity based on the international practical experience.