%0 Journal Article %T Development of analytical and audit procedures for assessing the organization's income and expenses to improve the reliability of financial results %A Sharapova, V.M. %A Karimova, A.G. %A Sharapov, Y.V. %K audit, financial analysis, income, expenses, reliability of reporting, internal control, analytical procedures, digitalization, financial results %J Journal of Applied Research %D 2026 %N %P 0 %I ITBO University