BARAKAYEV, O. O. From Formal Adoption to Professional Practice: Professionalization and the Implementation Absorption Gap in Uzbekistan’s Audit Reform. Central Asian Journal of Innovations on Tourism Management and Finance, [S. l.], v. 7, n. 3, p. 207–213, 2026. DOI: 10.51699/cajitmf.v7i3.1295. Disponível em: https://cajitmf.casjournal.org/index.php/CAJITMF/article/view/1295. Acesso em: 3 jun. 2026.