INTERNATIONAL AUDITING ACTIVITIES AND ITS PLACE IN UZBEKISTAN PRACTICE

Auditing is a professional activity of specialists, which consists in checking the accuracy, completeness and compliance of financial statements with ethical standards. Auditing in foreign countries is carried out on the basis of international standards, focusing on principles such as independence, confidentiality, and professional competence. This article examines the characteristics, organization, development trends, and impact of auditing in foreign countries on Uzbekistan. Special attention is also paid to the importance of international auditing standards and their role in practice.