INTEGRATION OF INTERNATIONAL AUDITING STANDARDS INTO NATIONAL LEGISLATION: A COMPARATIVE LEGAL ANALYSIS

This article examines the legal mechanisms and challenges associated with integrating International Standards on Auditing (ISA) into national legislative frameworks, with particular focus on Uzbekistan's experience. Through comparative legal analysis of developed and developing jurisdictions, the study identifies best practices, implementation barriers, and proposes recommendations for harmonizing national audit regulations with international standards. The research demonstrates that successful ISA integration requires not only legislative amendments but also institutional capacity building, professional education reform, and gradual adaptation mechanisms that consider local economic and legal contexts.