IMPROVING THE ORGANIZATIONAL AND ECONOMIC MECHANISMS FOR ASSESSING THE EFFICIENCY OF AUDIT SERVICES PROVIDED TO BUSINESS ENTITIES
DOI:
https://doi.org/10.5281/zenodo.23052243Abstract
The organizational and economic mechanisms for assessing the efficiency of audit services provided to business entities are examined. The development of the audit services market in Uzbekistan is analyzed, including changes in the number of audit firms and certified auditors, growth in the volume of services, and the transition to international standards. The study substantiates the need to assess the efficiency of audit services not solely on the basis of financial results, but through a comprehensive set of criteria, including audit quality, labor intensity, the extent of risk identification, digitalization, the economic value created for the client, and the reliability of the audit opinion. An Integral Audit Service Efficiency (IASE) index and a staged model of the organizational and economic mechanism are developed. The proposed approach enables audit firms to allocate resources optimally, implement risk-based planning, and systematically monitor service quality.Keywords
audit services, audit efficiency, business entity, audit quality, risk-based audit, organizational and economic mechanism, digitalization, efficiency index, audit firmReferences
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