Issues of Using Analytical Procedures in the Audit Activities of the Republic of Uzbekistan

The evolution of global audit practices has led to an increased emphasis on analytical procedures, which enhance overall audit quality. This article explores the role and significance of these procedures, focusing on their practical application in improving audit methodologies. Despite the widespread use of analysis in auditing, there remains a gap in optimizing the methods and guidelines for their effective implementation. The research aims to address this gap by examining current practices and proposing enhancements. Using a combination of literature review and case studies, the study finds that refining analytical procedures can significantly improve audit accuracy and efficiency. These findings have important implications for advancing audit methodologies and standards globally.