ISSUES OF DEVELOPING ACCOUNTING AND AUDITING IN SMALL AND MEDIUM BUSINESSES

Abstract

The article considers the issues of the features of conducting audits in small and medium-sized businesses, which are gaining ground in the economy of the republic from year to year, in the context of the transition to international standards of financial reporting. In this regard, the methodology for conducting audits in small and medium-sized businesses using international standards of auditing developed specifically for this purpose is revealed. The article expresses the author's views on the impact of the digitalization of the economy on accounting and the provision of audit services.