FEATURES OF DIGITALIZATION AND ENSURING TRANSPARENCY OF ACCOUNTING AND AUDIT IN UZBEKISTAN

Abstract

Currently, accounting and auditing activities are at the stage of gradual development and implementation of new digital technologies. With the automation of accounting processes, most companies are trying to optimize all contractual economic activities. The digitalization of the economy creates opportunities for the creation of a national accounting system, where indicators will be collected that characterize the state of the internal socio-economic processes of the enterprise. The article examines the regulatory regulation and the impact of digitalization on accounting and audit in Uzbekistan, highlights the need for digitalization, and highlights the advantages of its application using blockchain technology.