ORGANIZATIONAL AND ECONOMIC MECHANISM FOR IMPROVING THE EFFICIENCY OF AUDIT SERVICES AND PROSPECTIVE FORECAST INDICATORS

This study develops an organizational and economic mechanism for improving the efficiency of audit services and proposes prospective indicators for 2026–2030. Audit efficiency is treated as a multidimensional result combining productivity, profitability, service quality, professional capacity, digitalization and market development. The empirical background uses official information on Uzbekistan’s audit market: the number of audit organizations increased from 145 in the first half of 2024 to 163 in the first half of 2025, 167 by September 2025 and 175 at year-end 2025; certified auditors increased from 1,072 to 1,296 over the comparable reference points. The proposed mechanism integrates regulatory support, professional human capital, digital infrastructure, quality management, market incentives and performance-based monitoring. An Audit Service Efficiency Index (ASEI) is proposed as a weighted composite indicator. Three scenario trajectories- inertial, moderate and accelerated-are constructed for 2025–2030. The forecast is explicitly methodological rather than an official government projection. Under the accelerated scenario, the index rises from 100 in 2025 to 173 in 2030, reflecting the combined effects of digital workflows, stronger quality-control systems, international certification and improved resource allocation. The study concludes that sustainable efficiency gains require a balance between cost productivity and audit quality rather than simple minimization of engagement hours or fees.