EFFICIENCY OF USING INFORMATION TECHNOLOGIES IN IMPROVING THE QUALITY OF AUDIT CONCLUSIONS
Keywords:
Auditing activities, international auditing standards, reliability, evaluation criteria, audit quality, risk analysis, audit evidence, control system.Abstract
This thesis analyzes the importance of International Auditing Standards (IAS) in improving the quality of auditing activities, as well as the evaluation criteria and methods used in the process of their implementation in practice. The study shows that in the Republic of Uzbekistan, the level of adaptation of auditing services to international standards reached 70 percent in 2024, which represents an 18 percent increase compared to 2021. In addition, the thesis provides in-depth coverage of mechanisms for risk assessment in the audit process, analysis of evidence, and determination of the reliability of audit conclusions. Based on international experience, modern approaches and evaluation indicators for monitoring audit quality have been developed, and proposals for their introduction into national practice have been put forward.
