A B S T R AC T

The purpose of the research - if development is directly proportional to transparency and stability, the purpose and tasks of audit services in shaping a fair competition environment are to be explained. The research focuses on investigating the role of audit services and their current level in the creation of a society model that includes dynamic and inclusive social progress, with a particular priority on the formation of a fair competition environment.

The methodology of the research - based on quantitative methods (quantity), qualitative methods, and directive analyses, the article compares the mandatory and voluntary audits performed in the audit service market, the reasons for the outcomes, the share of external audit organizations, local audit organizations, and independent auditors in the number and volume of contracts, as well as the reasons for differences. The research also analyzes the level of increase or decrease in the number and volume of contracts for audit services by type of service from 2019-2023, the average amount, the compliance with the minimum thresholds (requirements) for audit services provided in 2023, and the problems and solutions.

The practical importance of the research - the research serves as a reference for determining the problems faced by audit services in the formation of a fair competition environment in a society model based on inclusive and social progress, and it highlights the importance of coordinated, advanced, and structured approaches to ensuring accessibility and development of audit services.

The results of the research - it has been proven that the development of a more advanced and structured approach to audit services in the Republic of Azerbaijan has not been achieved.

The originality and scientific novelty of the research - based on the analysis of the current level of audit services in the country, including the lack of coordinated monitoring, weak promotion and advocacy, insufficient control over compliance with minimum thresholds, lack of accessibility, and the low level of development in the regions, the article can be considered an original research work aimed at ensuring the formation of a fair competition environment in a society model based on inclusive and social progress.

Keywords: audit service, fair competition, social progress, inclusive development.