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 examines the problematic aspects of organizing and conducting internal audit in non-state non-profit organizations (NGOs), the purpose and objectives of internal audit, the stages of internal audit in the activities of NGOs and identifies solutions for meeting the requirements for it. Recommendations were also given to eliminate shortcomings and errors identified during the internal audit of NGOs. As a result, the composition of the internal audit report and the methodology for its preparation were proposed to the supervisory board based on the results of the internal audit in the NGO

This article addresses the implementation of financial control in budgetary organizations of Uzbekistan, the enhancement of the efficiency in the use of budgetary resources, and the improvement of financial audit services. Based on the Fiscal Strategy of the Republic of Uzbekistan for 2025-2027, this scientific study focuses on reforming the public finance system, adhering to the principles of efficient use of budget expenditures, strengthening fiscal responsibility and accountability, ensuring budget transparency, and managing fiscal risks.

From a theoretical point of view, the article highlights the foreign experience of legal regulation of the organization of internal control and audit, which includes the stages of development of legal support for the organization of internal control and audit around the world, the provisions of the Sarbanes Law. The Oxley Act on the organization of internal control, including: issues such as corporate responsibility, auditor independence and conflict of interest, transparency of financial reporting, creation of regulatory bodies at the organizational and state levels are explored.
The article also provides a more comprehensive overview of the responsibilities for setting up and maintaining internal controls and the requirements for a board of directors in the UK. In addition, the main documents in the field of regulation of internal control and audit in the EU countries were studied. Unlike foreign countries, our national legislation subjected to a critical analysis of the existing legal documents on the organization of internal control and audit.

The article analyzes the issues of expanding the role and significance of non-state financial control in ensuring the effective use of budgetary funds. Alongside state financial control, the importance of such forms of non-state financial control as independent audit, public oversight, and the participation of civil society institutions is substantiated, as they contribute to increasing the transparency and accountability of budgetary processes. In addition, foreign experience is examined, and scientific and practical proposals and recommendations aimed at improving national practice are developed.

Internal control, that is, audit service, has a special place and importance in increasing the competitiveness of commercial banks in the national economy, further strengthening their position in international integration and economic processes, as well as in checking and evaluating the compliance of banks activities with global requirements and standards. The above issues were considered in the article, suggestions and recommendations for improving the internal audit service were given.

In this article, the improvement of the audit of long-term assets based on international standards serves to increase the accuracy and transparency of financial statements. Within this topic, long-term asset valuation methods, principles of accounting for their depreciation, and verification processes in accordance with international auditing standards are analyzed. A standardized approach helps provide reliable information for investors and stakeholders while increasing the efficiency of the audit process.

This article examines the issues of accounting for financial assets and financial liabilities in higher education institutions. Based on the requirements of the Budget Accounting Standard No-2 of the Republic of Uzbekistan, the current procedures for accounting tuition fee revenues, settlements with students, receivables and payables, as well as financial obligations are analyzed. The study identifies practical problems faced by higher education institutions, including financial losses related to bank commission fees and inconsistencies in data between the billing and UzASBO systems. In order to address these issues, proposals have been developed to improve the mechanism for covering bank commissions, establish a unified payment platform, integrate information systems, and strengthen internal control and audit mechanisms.

It is important to audit the correctness, accuracy and truthfulness of the comparative information included in the financial statements of economic entities. Taking this into account, this article focuses on the processes of assessment comparative information, obtaining reliable audit evidence on comparative information, and conducting analytical procedures. Also, based on the comparative analysis of the financial statements of economic entities, suggestions and recommendations are given for drawing reliable conclusions about their financial position.

This article is about the specifics of the profit tax audit in telecommunication companies, it describes the specifics of conducting an audit in telecommunication companies, the advantages of the billing system, as well as the tasks that need to be performed.

The article describes the issues of improving the audit of financial results of business entities. The procedure for conducting an audit of financial results based on the information obtained from the practice is described.

The article examines the impact of revenue accounting policy on the reliability of financial statements in oil and gas organizations. The relevance of the research is due to the complexity of revenue recognition in the oil and gas industry, as well as the need to ensure transparency and reliability of financial information. The study employs comparative analysis, review of regulatory frameworks, and systematization of scientific literature. The findings indicate that the choice of revenue accounting policy significantly affects the presentation of financial results and may either enhance or reduce users’ confidence in financial statements. Practical recommendations aimed at improving accounting policy to increase the reliability of financial reporting are proposed.

The article discusses the theoretical issues of organizing and developing remote audit in the Republic of Uzbekistan. Scientific works and regulatory documents on remote audit are analyzed, conclusions and proposals are made.

This article analyzes the methodological foundations for applying Islamic financial instruments in Uzbekistan and proposes key directions for their improvement in line with international standards. A comparative evaluation of AAOIFI and IFSB guidelines, along with the experiences of leading Islamic finance markets such as Malaysia, the UAE, and Turkey, is conducted. The findings indicate that the development of Islamic finance in Uzbekistan requires enhancements in the legal framework, institutional structure, product design methodology, risk management practices, Shariah governance, and tax treatment. Addressing these methodological gaps is essential for ensuring the sustainable and effective growth of Islamic finance in the country.

The article discusses the features of improving the audit of expenditures in the public sector in the Republic of Uzbekistan and theoretical issues of using international experience.

This article describes the issues of improving the audit of the authorized capital. In organizing the audit of the authorized capital, the issues of recognition of the international audit standards and conducting the audit are described.

This article explores the features of maintaining synthetic and analytical accounting in microfinance institutions, focusing on their integration and existing practical challenges. The analysis of “IMKON FINANS”, “Vodiy Taraqqiyot” va “Biznes Finans” organizations illustrates current practices and provides recommendations for improvement. The study confirms the importance of integrating synthetic and analytical accounting for enhancing financial reporting quality and internal audit effectiveness.

This article justifies that the role of taxation, independent audit and internal control is important in improving the quality of financial reporting. Moreover, relevant conclusions have been developed at the end of the article.

The article describes the stages of the organization and development of audits in the Republic of Uzbekistan, the features of the organization of audits in the public sector, and the theoretical issues of applying international audit standards in practice.

The scientific article highlights the theoretical foundations of the effectiveness of state financial control conducted in budgetary organizations. Data on the distribution of funds coming from the budget by region, budget audit, budget control and expertise were touched upon. In addition, a number of financial audits have been conducted and analyzed.

This article describes the tax consequences of companies transition to international standards of financial reporting. The issue of which regulatory documents and sources to use in the preparation of tax reports in enterprises that have passed the financial audit report has been clarified.

The article deals with the issues of harmonization with international financial reporting standards, the solution of organizational issues of accounting for securities and the organization of audits based on international financial reporting standards.

In the article, a discussion was carried out on the issues of State financial control and its content, as well as its nature, tasks and methods of financial control were discussed, and conclusions and proposals were formulated.

In this article, the auditing methods and procedures used in the internal audit of tangible assets in higher education institutions, in particular, the content of the inventory method used in this process, the characteristics of the inventory method, and the relevance of conducting research in this field are revealed. In the "discussion" part of the article, the opinions expressed by the economists who conducted scientific research on this topic, their scientific views, and the aspects of their opinions different from the author's scientific ideas are highlighted on the basis of theoretical opinions. In this, the sources reflecting the ideas of each economist who conducted research on the topic of the article are reflected in detail.