International Standards on Auditing (ISAs), International Standards on Quality Control (ISQCs), International Standards for Analytical Reviews, and related services standards are issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC). These standards ensure trust and consistency in auditing practices.

In Uzbekistan, auditing activities are conducted based on these international standards, provided they do not conflict with national legislation. These standards are made available on the official website of the authorized state body for auditing, with permission from IFAC for publication in Uzbekistan. The procedure for recognizing and applying international auditing standards within the country is determined by the Cabinet of Ministers of Uzbekistan.