Features of Organizing an Audit System in the Hotel Sector in Uzbekistan

This article presents the fundamental principles, distinctive features, and organizational foundations of accounting and auditing practices in the hotel sector of the Republic of Uzbekistan. It analyzes existing challenges within the current audit system, evaluates their underlying causes, and proposes alternative solutions aimed at improving financial transparency and operational efficiency. In addition, the study highlights the prospects for applying international accounting and auditing models to hotel operations in Uzbekistan, emphasizing opportunities for adopting advanced global practices and enhancing the reliability of financial reporting.