THE ASSURANCE MECHANISM FOR INTEGRATED REPORTING DATA

The mechanism for verifying the reliability of integrated reporting data through independent external assurance is examined. The theoretical framework of the study draws on L. DeAngelo's audit quality model, B. Porter's audit expectation gap theory, and the theory of assurance levels. International statistical data indicate the steady development of assurance practices: the proportion of large companies in G20 countries obtaining external assurance increased from 51% in 2019 to 73% in 2023. However, a persistent gap of 25 percentage points remains between the levels of disclosure and assurance. This phenomenon is interpreted as a "natural lag", providing the basis for a two-stage transition strategy for the sector. The principal practical outcome of the study is a three-stage assurance roadmap developed in accordance with the requirements of Resolution No. 221 of the Cabinet of Ministers of the Republic of Uzbekistan, dated 4 May 2026. Taking into account the application of ISAE 3000 to reports for 2025 and ISSA 5000 from 2026 onwards, as prescribed by the Resolution, the study demonstrates that three of the four elements of the national audit institution can be applied without modification, while the necessary changes relate to standards and qualification requirements.