TY JOUR TI Development of analytical and audit procedures for assessing the organization's income and expenses to improve the reliability of financial results KW audit KW financial analysis KW income KW expenses KW reliability of reporting KW internal control KW analytical procedures KW digitalization KW financial results JO Journal of Applied Research AU Sharapova, V.M. AU Karimova, A.G. AU Sharapov, Y.V. PY 2026 IS PB ITBO University