METHODOLOGICAL ISSUES IN USING INTERNATIONAL AUDITING STANDARDS

Abstract

This article examines methodological problems that arise in the process of using international auditing standards and ways to overcome them. Issues related to the adaptation of international auditing standards to national practice, the professional qualifications of auditors, the assessment of audit evidence, and the use of digital technologies are analyzed. As a result of the analysis, practical proposals have been developed aimed at the effective application of international auditing standards, improving the quality of audit examinations, and ensuring the reliability of audit conclusions