THE IMPORTANCE AND NECESSITY OF IMPROVING THE QUALITY OF SERVICES PROVIDED BY AUDIT ORGANIZATIONS
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This article analyzes the practice of external quality control of audit organizations on the example of Uzbekistan and foreign countries. In this regard, Uzbekistan has identified the priority of public administration. As a result of studying the international experience and practice of regulating the quality of audit activity, General principles, methods and approaches to the organization and construction of a regulatory model were determined. Based on the experience of world practice, suggestions and practical recommendations are given that professional public organizations should play an important role in regulating external quality control of audit activities.
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02.2021 of the Republic of Uzbekistan. Law No. O'RQ-677 "On Audit Activities" (adopted by the Legislative Chamber on 10.11.2020, approved by the Senate on 05.02.2021)
09.2018 of the President of the Republic of Uzbekistan. Resolution No. PQ-3946 "On measures to further develop audit activity in the Republic of Uzbekistan" of the President of the Republic of Uzbekistan on 04.08.2021. Resolution No. PQ-5210 "On additional measures to improve the auditor certification system" of the President of the Republic of Uzbekistan on 28.01.2022. Decree No. PF-60 "On the development strategy of New Uzbekistan for 2022-2026".
Resolution of the Cabinet of Ministers of the Republic of Uzbekistan on approval of the regulation on the procedure for recognizing international standards of auditing for use in the territory of the Republic of Uzbekistan, No. 171 dated 11.04.2022
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International standards for quality control, auditing, review, other assurance and related services. Translation UBAMA 2014.