Russian Federation
Tashkent Institute of Textile and Light Industry
In this article, the authors examine the assessment of an organization's revenues and expenses to improve the reliability of financial results while developing and improving analytical and audit procedures. They consider modern methods of economic analysis, areas for the development of internal and external audit, the risks of distorting revenue and expense indicators, and the use of digital technologies and analytical tools that contribute to increased transparency of financial information. The authors note the impact of the systematic development of analytical and audit tools on ensuring the transparency of reporting, improving the validity of management decisions, and reducing tax and operational risks. They highlight methods for analyzing and auditing revenue and expense assessments, adapted to the methodological tools and composition of the information base necessary for effective analysis and audit to ensure the reliability of financial results. They consider modern methods of economic analysis, areas for the development of internal and external audit, the risks of distorting revenue and expense indicators, and the use of digital technologies and analytical tools that contribute to increased transparency of financial information. A separate analysis is provided of existing practical recommendations for the development of analytical and control procedures in the context of the digitalization of the economy.
audit, financial analysis, income, expenses, reliability of reporting, internal control, analytical procedures, digitalization, financial results
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