IMPROVING AUDIT QUALITY IN THE CONTEXT OF THE HIDDEN ECONOMY: THE EFFICIENCY OF DIGITAL PLATFORMS AND AUTOMATED CONTROL SYSTEMS

This article analyzes the issue of improving audit quality in the context of the shadow economy: the effectiveness of digital platforms and automated control systems based on an integrated approach of finance, accounting and institutional governance. It highlights the discussion of international standards, the dynamics of digitalization in Uzbekistan in 2021-2025, and the relationship between data quality and transparency. The study argues that sustainable effectiveness against the shadow economy can only be achieved when artificial intelligence, professional judgment and compliance design are combined within responsible institutions.

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