Yakubov Matrasul Mavlonberdiyevich,
PhD student of the Tashkent Institute of Finance
Email: matrasul01@gmail.com, ORCID: 0000-0001-7417-7421
Abstract. In recent years, important measures are being implemented in our country to regulate audit activities and develop the sector. In particular, adoption of the Law “On audit activities” on February 25, 2021 made it possible for audit organizations to provide comprehensive audit services. This law established that auditing organizations can provide auditing services provided for by standards related to auditing activities, namely international standards on auditing, international standards of review engagements, international standards on assurance engagements, and international standards on related services. This, in turn, led to an expansion of the content of auditing and peer services. In the audit activities of developed countries, it is popular to provide such types of services as financial reporting audit, compliance audit and operational audit of the audit. Such types of auditing services are assignments that provide confidence, and when services are provided, it is necessary to comply with the requirements of the relevant standards. This article highlights the importance of operational audit as part of the services provided by audit organizations. It is also stated that the implementation of operational audit is a special task for audit organizations. In addition, audit organizations conducted research aimed at developing the concept of operational audit in order to develop the provision of this type of services.
Key words. audit, audit organization, auditor, financial statement auditing, compliance auditing, operational auditing, concept, economy, efficiency and effectiveness.