Audit organizations in Uzbekistan

Audit organizations in Uzbekistan

##article.authors##

  • Jasur Razzaqov
  • Matrasul Yaqubov
  • Nodira Sabirova

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https://doi.org/10.5281/zenodo.17111120

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Audit, International Standards of Audit, National Auditing Standards, Licensing, compliance, setting standards, financial reporting, tax advisory, financial services for SMEs

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As Uzbekistan shifts to a market economy, the audit industry has experienced substantial change. Uzbekistan
has been working to create a legal framework to create a strong audit system that complies with international standards
ever since gaining independence in 1991. In order to encourage accountability, openness, and sound governance in the
nation's economic institutions, audit organizations—both public and private—have been established. Given its significance
in promoting an open and responsible economic system, this article offers a concise summary of the audit organization
structure, legal framework, and major issues in Uzbekistan

##submission.authorBiographies##

Jasur Razzaqov


Tashkent State Agrarian University,
Head of the Department of
Accounting, Analysis and Audit, DSc

Matrasul Yaqubov


BANKING AND FINANCE ACADEMY,
Head of the Department of
Accounting and Auditing, PhD

Nodira Sabirova


Tashkent State Agrarian University,
teacher of the Department of
Accounting, Analysis and Audit, Msc

##submission.citations##

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(Accessed: 1 September 2025).

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–T.: Uzbekistan, 2009. 56 p. (Accessed: 1 September 2025)

5. Nematullah, K. (2020) Stages of implementation and problems of implementation of international auditing standards

in Uzbekistan, International Academy Journal Web of Scholar. Available at: https://doi.org/10.31435/rsglobal_

wos/31012020/6882 (Accessed: 1 September 2025).

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(Accessed: 1 September 2025)

7. The new edition of the Law of Uzbekistan “On audit activity” was approved by the deputies (uzdaily.uz) Law of the

Republic of Uzbekistan “On Auditing”. May 26, 2000(Accessed: 13 1 September 2025)

8. The Republic of Uzbekistan accounting and Auditing. Available at: https://cfrr.worldbank.org/sites/default/files/2019-

11/693860ROSC0box0IC00UZ0A0AROSC0final.pdf (Accessed: 1 September 2025).

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##submissions.published##

2025-09-01

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##issue.vol## 3 ##issue.no## 9 (2025): «Yashil iqtisodiyot va taraqqiyot» журнали

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Articles

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