This article is devoted to the issues of the application of methods and procedures in collecting audit evidence, in which the relevance of the use of methods and procedures in collecting evidence, the description of the methods and procedures used in this process, analytical procedures used in collecting audit evidence, methods of collecting evidence based on the auditor's logical approaches, distinctive aspects of audit evidence collection procedures and the procedure for performing evidence collection procedures are described based on the author's research. Also, the article examines a number of problems awaiting solution in the application of methods and procedures in collecting evidence, and formulates practical recommendations for their positive solution.

Audit, audit evidence, evidence collection methods and procedures, inventory, analytical procedures, control tests, control tools, inquiry, logical approach, scanning, evaluation, calculation, statistical analysis, hypothesis and forecasting, testing or questionnaires, alternative balance sheet preparation

Law of the Republic of Uzbekistan “On Auditing Activities” (new edition). February 25, 2021. No. ZURQ-677. www.lex.uz.

Resolution of the President of the Republic of Uzbekistan dated September 19, 2018 No. PP-3946 “On Measures for the Development of Auditing Activities in the Republic of Uzbekistan”. www.lex.uz.

International Auditing Standard No. 500 “Audit Evidence”. https://www.imv.uz.

International Auditing Standard No. 520 “Analytical Procedures”. https://www.imv.uz.

Arens A., Lobbeck J. Audit. Translated from English. edited by Ya.V. Sokolova. - M.: Finance and Statistics, 2013. -560p.;

Kholikov B.A. Theoretical and methodological issues of collecting audit evidence. Electronic scientific journal "Finance Directory". 01/2021. 32-42 pp. (08.00.00; No. 13).

Kholikov B.A. Features of collecting audit evidence. Collection of materials of the international scientific and practical conference on the topic "Prospects for the comprehensive development of corporate finance and the financial market in the process of integration into the international capital market". - Tashkent, 2021, pp. 272-275.

Meliev I.I. Improving the planning and conduct of an audit: Abstract of the dissertation of the doctor of economic sciences (PhD). Tashkent: TMI, 2020. 63 p.

https://www.imv.uz. - Official website of the Ministry of Economy and Finance of the Republic of Uzbekistan.