Resumen

ABBASOVA AGAMAMED, Sevinj et al. Problems and prospects in developing the auditing system in Azerbaijan. Universidad y Sociedad [online]. 2023, vol.15, n.2, pp. 550-561.  Epub 30-Abr-2023. ISSN 2218-3620.

Audits are an important process in various fields, be it in companies, in the government sector, in industry, etc. Some of the most important reasons why audits are carried out are: verification of efficiency and effectiveness, detection of fraud and irregularities, compliance with regulations, and the improvement of transparency and trust. Considering its importance, the aim of this paper is to analyze the problems and prospects in the development of the audit system in Azerbaijan. To this end, the paper discusses general aspects such as the functions and strategic role of auditing in the financial control system, while conceptual approaches and theoretical-methodological characteristics related to the formation and development of the financial control system are reviewed. audit. In the conditions of increasing financial risks worldwide, the importance of auditing is indicated to increase the transparency of economic development processes and ensure the integrity of financial reports, emphasizing the strategic role of the audit service in the implementation of the economic policy of the state and the intended use of budget funds. Considering the peculiarities of Azerbaijan, the process of establishment and development of its audit system as an independent state and the participation of economic, commercial organizations and state structures in the audit are discussed. Finally, the problems that delay the development of these processes in Azerbaijan are explained and proposals and recommendations for their elimination are provided.

Palabras clave : Azerbaijan; Audit system; Challenges and opportunities.

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