The Role of Auditing Practices in Achieving Sustainability: International Experience and Implementation Prospects in Uzbekistan
DOI:
https://doi.org/10.63810/0gqrbd46الكلمات المفتاحية:
Attribute standards; performance standards; international internal auditing standards; audit committee; telecommunication companies.الملخص
This article analyzes modern trends in auditing practices and their role in sustainable economic development based on international scholarly sources. In particular, it has been identified that in recent years, the role of digital technologies, sustainability reporting, and internal audit standards in auditing activities has been strengthening. According to the analysis of studies conducted by foreign scholars, in developed countries auditing serves not only as a tool for verifying financial statements but also as a mechanism for assessing companies’ sustainability strategies. Adapting these trends to Uzbekistan’s auditing practices could enhance financial transparency, strengthen investor confidence, and align the national economic system more closely with international standards. The article presents conceptual analyses and practical recommendations in this direction.
التنزيلات
المراجع
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