IMPROVING THE METHODOLOGICAL SUPPORT FOR ACCOUNTING AND AUDITING OF LIABILITIES IN THE DIGITAL ECONOMY

The paper examines how the digital transformation of document flow in Uzbekistan changes the methodology of accounting and auditing of liabilities. Based on official data of the Tax Committee, it analyses the risks of distorting liabilities through electronic invoices that do not reflect the economic substance of transactions. Proposals are developed to update the accounting policy, reconciliation procedures and audit methodology for liabilities using electronic invoice registers, risk statuses of invoices and data analytics in line with International Standards on Auditing.