ISSUES OF APPLICATION OF INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) IN UZBEKISTAN

The International Auditing and Assurance Standards Board (IAASB) sets global standards for auditing and assurance to enhance the quality and consistency of audit practices worldwide. This article examines the issues and challenges in applying IAASB standards in the context of Uzbekistan. Through a review of relevant literature and analysis of the current audit environment in Uzbekistan, we identify several key factors impacting IAASB implementation, including the existing legal and regulatory framework, translation and interpretation of the standards, auditor training and capacity, and enforcement mechanisms.国际审计与鉴证准则理事会（International Auditing and Assurance Standards Board，IAASB）制定全球审计与鉴证准则，旨在提升全球审计实务的质量与一致性。本文探讨乌兹别克斯坦语境下应用IAASB准则所面临的问题与挑战。通过梳理相关文献并分析乌兹别克斯坦当前的审计环境，我们识别出若干影响IAASB准则实施的关键因素，包括现有法律法规框架、准则的翻译与解读、审计人员培训与能力建设，以及监督执行机制。