IMPROVING THE DOCUMENTATION OF ENERGY ENTERPRISE AUDIT RESULTS AND PREPARATION OF AUDIT REPORTS
DOI:
https://doi.org/10.47390/SPR1342V5I8Y2025N11Keywords:
audit documentation, energy enterprises, international auditing standards, audit report, quality control, working papers, electronic document workflow.Abstract
This article examines the problems in documenting audit examination results and preparing audit reports at energy enterprises, along with approaches for their resolution. The research analyzed the auditing documentation practices of major energy enterprises operating in Uzbekistan and compared them with international standards. The findings indicate that serious deficiencies exist in the audit documentation system in our republic, characterized by insufficient consideration of energy sector-specific characteristics, absence of unified standardized approaches, and limited utilization of modern technologies.
References
1. Xalqaro auditorlik standarti 230 “Auditorlik hujjatlashtirish”
2. Hayes, R., Wallage, P., & Gortemaker, H. (2021). Principles of Auditing: An International Perspective (4th ed.). McGraw-Hill Education.
3. Muller, K., & Schmidt, H. (2022). Quality documentation in energy company audits: A comparative analysis. International Auditing Review, 28(4), 78-95.
4. Johnson, A., & Williams, M. (2023). Digital transformation in energy sector auditing: Best practices and emerging trends. Journal of Energy Accounting, 15(3), 45-62.
5. Абдуллаев, И.А. (2020). Аудиторлик ҳужжатлаштириш тизимини такомиллаштириш йўллари. Иқтисодиёт ва инновацион технологиялар, 6(2), 34-42.
6. Каримов, С.Х. (2021). Ўзбекистонда аудиторлик фаолиятини ривожлантириш истиқболлари. Молия, 3(4), 15-28.
7. Тешабаев, А.Э. (2022). Энергетика соҳасида аудиторлик текширувларининг хусусиятлари. Иқтисодий фанлар журнали, 4(1), 56-71.
8. European Energy Agency. (2023). Energy sector financial transparency guidelines. EEA Publications.
