ORGANIZATIONAL AND METHODOLOGICAL PROBLEMS IN THE IMPLEMENTATION OF INTERNAL STANDARDS IN AUDIT FIRMS OF UZBEKISTAN AND THEIR IMPACT ON THE QUALITY OF AUDIT SERVICES

Kamola Bobonarova

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 7, 263-268

Abstract: The organizational and methodological problems associated with the implementation of internalstandards in audit firms of Uzbekistan and their impact on the quality of audit services are analyzed. Thesignificance of internal standards in audit planning, risk assessment, audit evidence collection, preparationof working papers, implementation of internal quality control, and formulation of the final audit opinion issubstantiated. Particular attention is given to the unclear allocation of duties and responsibilities, insufficientmethodological guidance, inadequate quality control of working papers, and ineffective internal monitoringmechanisms, which are identified as the main factors reducing audit quality. Based on the findings, scientificand practical recommendations are proposed to improve internal standards in accordance with InternationalStandards on Auditing (ISA), introduce audit quality indicators, enhance auditors’ professional competence,and strengthen internal quality control systems in audit firms

Keywords: auditing; internal standards; audit quality; audit firms; internal quality control; risk assessment; audit evidence; working papers; audit quality indicators; International Standards on Auditing (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:7:id:11583

DOI: 10.5281/zenodo.21305552

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