Lecturer, "Silk Road" International University of Tourism and Cultural Heritage

Kurbanov Jaloladdin Yuldashbayevich

Authors

Kurbanov Jaloladdin Yuldashbayevich Independent Researcher of Tashkent State Economic University

Keywords:

Focusing on the scientific research carried out in our review, the issue of solving the problems of the past, the planning pressures of auditing, in particular the improvement of the preliminary planning methodology, has not been discussed in detail as a whole, holistic scientific work so far. The expanding concept of auditing, and the shortage of fundamental research in this field, has led to the need for scientifically based reviews to improve the initial planning process, defining the relevance and significance of preliminary planning processes. Elimination of the above-mentioned existing cases determines the relevance of this article and the priority areas of scientific research, requires an in-depth study of scientific problems aimed at improving the preliminary planning procedures of audits conducted in our country.

Abstract

At the present time, one of the most pressing scientific problems in the practice of auditing is to eliminate a number of problems that need to be solved in the process of reviewing, conducting and generalizing the results of audits, improving their theoretical and methodological foundations. These are, firstly, the inability to apply the rules and regulations on accounting and auditing activities to the level of requirements in audit practice, secondly, the insufficient study of the methodological aspects of the organization and conduct of the audit, thirdly, the inability to generalize and formalize the results of the audit in the audit work in accordance with the current requirements, and secondly, the risk of auditing, the lack of transparency On the other hand, such situations as the definition of indicators of the quality of audit work and the effectiveness of audit organizations and the method of its assessment are not developed at the level of modern requirements..