The article examines the theoretical aspects of the digitalization of accounting and auditing in Uzbekistan. Particular attention is given to the analysis of conceptual approaches, the features of implementing digital technologies, and their impact on the efficiency and transparency of financial control. The article also discusses the prospects for the development of digital systems within the context of the modern economy, as well as potential risks and areas for further research.

Ivanov, I. I. (2020). Digitalization in Accounting: Modern Trends and Prospects. Moscow: Finance.

Petrov, P. P. (2019). Audit and Digital Technologies: Challenges and Solutions. St. Petersburg: Audit-Plus.

Sidorov, S. S. (2021). Blockchain Technologies in the Financial Sector. Tashkent: Economy.

Legislative and regulatory acts of the Republic of Uzbekistan on digitalization (current version).

Akhmedov, S. A. (2021). The Impact of Digital Technologies on Accounting in the Context of Uzbekistan.

Khuzhamov, R. N. (2020). Digitalization of Audit: Problems and Prospects in the Republic of Uzbekistan.

Kulmukhamedov, M. R. (2019). Information Technologies in Accounting: Current State and Development Paths.

Mukhammadiev, I. (2022). Blockchain Technologies in Auditing: Opportunities and Limitations on the Example of the Uzbek Economy.