In this article, the issues of developing the audit system of the Republic of Uzbekistan on the basis of international experience are widely studied. The study analyzed the international practice of regulating audit activities, including the experience of the United States, United Kingdom, Germany and Japan. Scientifically based recommendations have been developed to introduce international audit standards, improve auditors’ skills and improve audit quality control mechanisms. The article analyzes the current state, achievements and shortcomings of the audit system of Uzbekistan and sets out directions for its adaptation to international standards. Conclusions have been formulated to ensure the competitiveness of the national audit system by introducing modern mechanisms for regulating audit activities, increasing personnel capacity and strengthening quality control.

This article reveals the reasons for the appearance of audit in different countries of the world. The development stages of the audit and the development of regulatory documents related to this process are explained. The specific features of planning an audit are considered.

The article reveals the importance of information and software for the organization of audit activities, in particular, proposals are made taking into account the best foreign experience on the use of analytical procedures for the purposes of internal audit, as well as on the organization of economic analysis at the country's textile and sewing and knitting enterprises.