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.

In recent years, given the importance of new investment projects in the
Republic of Uzbekistan, large-scale events have been carried out aimed at creating special
economic zones, their development, as well as attracting investment in ongoing projects. However,
not all new projects implemented in special economic zones achieve their goals, and some projects
are not delivered on time. This shows how important it is to properly organize the verification of
costs for new projects implemented in special economic zones, as well as to evaluate the
effectiveness of projects during the verification process. This article discusses the issues of
organizing an audit of the costs of new projects in free economic zones - a type of special economic
zones and assessing their effectiveness through analytical procedures