MODERNIZING AUDIT PLANNING STRATEGIES IN EMERGING ECONOMIES: CHALLENGES AND SOLUTIONS FOR ISA IMPLEMENTATION IN UZBEKISTAN
DOI:
https://doi.org/10.5281/zenodo.19372073Keywords:
audit planning, ISA 300, Uzbekistan, risk-based auditing, emerging economies, audit quality, International Standards on AuditingAbstract
This study examines the modernization of audit planning in Uzbekistan in the context of the transition to
International Standards on Auditing (ISA). In particular, the research explores evolving national practices in implementing
ISA 300 and identifies opportunities for further improvement. Based on a comparative analysis of audit workflows in
Tashkent-based firms, the study highlights areas for enhancement in risk assessment and the integration of digital
tools. The article proposes a modern audit planning framework emphasizing front-loading of resource allocation and
the application of dynamic materiality thresholds. By incorporating automated analytical procedures at the preliminary
engagement stage, the proposed approach contributes to reducing audit risk and improving operational efficiency. The
findings provide practical recommendations for aligning national audit practices with international quality benchmarks
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