<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202023000200550</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Problems and prospects in developing the auditing system in Azerbaijan]]></article-title>
<article-title xml:lang="es"><![CDATA[Problemas y perspectivas en el desarrollo del sistema de auditoría en Azerbaiyán]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Abbasova Agamamed]]></surname>
<given-names><![CDATA[Sevinj]]></given-names>
</name>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Asgarova Alinazim]]></surname>
<given-names><![CDATA[Fidan]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Aliyeva Shaban]]></surname>
<given-names><![CDATA[Mehriban]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hamidova Adil]]></surname>
<given-names><![CDATA[Lala]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Qushkhani Nasir]]></surname>
<given-names><![CDATA[Rauf]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rzayeva Yusif]]></surname>
<given-names><![CDATA[Leyla]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,State University of Economics (UNEC)  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Azerbaijan</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,University of Technology  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Azerbaijan</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2023</year>
</pub-date>
<volume>15</volume>
<numero>2</numero>
<fpage>550</fpage>
<lpage>561</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202023000200550&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202023000200550&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202023000200550&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Las auditorías son un proceso importante en diversos campos, ya sea en empresas, en el sector gobierno, en la industria, etc. Algunas de las razones más importantes por las que se realizan las auditorías son: verificación de la eficiencia y eficacia, detección de fraudes e irregularidades, cumplimiento con la normativa, y la mejora de la transparencia y la confianza. Teniendo en cuenta su importancia, el objetivo de este trabajo es analizar los problemas y las perspectivas en el desarrollo del sistema de auditoría en Azerbaiyán. Para ello, en el trabajo se discuten aspectos generales como las funciones y el papel estratégico de la auditoría en el sistema de control financiero a la vez que se revisan los enfoques conceptuales y las características teórico-metodológicas relacionadas con la formación y desarrollo del sistema de auditoría. En las condiciones de aumento de los riesgos financieros a nivel mundial, se indica la importancia de la auditoría para aumentar la transparencia de los procesos de desarrollo económico y garantizar la integridad de los informes financieros enfatizando el papel estratégico del servicio de auditoría en la implementación de la política económica del estado y el uso previsto de los fondos del presupuesto. Considerando las particularidades de Azerbaiyán, se discute el proceso de establecimiento y desarrollo de su sistema de auditoría como estado independiente y la participación de las organizaciones económicas, comerciales y las estructuras estatales en la auditoría. Finalmente, se explican los problemas que retrasan el desarrollo de estos procesos en Azerbaiyán y se aportan propuestas y recomendaciones para su eliminación.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Azerbaijan]]></kwd>
<kwd lng="en"><![CDATA[Audit system]]></kwd>
<kwd lng="en"><![CDATA[Challenges and opportunities]]></kwd>
<kwd lng="es"><![CDATA[Azerbaiyán]]></kwd>
<kwd lng="es"><![CDATA[Sistema de auditoría]]></kwd>
<kwd lng="es"><![CDATA[Desafíos y oportunidades]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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