International relations and audit process of import operations

This article reveals the development of foreign economic activity in Uzbekistan, international relations and the audit process of import operations. It also sets out the legal basis for regulating foreign trade transactions carried out on the basis of international law and the terms of the foreign trade contract of sale. Foreign trade operations have also been studied, which have significant features due to legal regulation, the composition of foreign economic transactions, the procedure for fulfilling obligations under contracts and the system of applied calculations, which imposes additional requirements for accounting, analysis and audit.