Development of analytical and audit procedures for assessing the organization's income and expenses to improve the reliability of financial results

Valentina Sharapova; Adiba Karimova; Yuri Sharapov

doi:10.26118/2511.2026.18.54.004

UDC 657.6

DEVELOPMENT OF ANALYTICAL AND AUDIT PROCEDURES FOR ASSESSING THE ORGANIZATION'S INCOME AND EXPENSES TO IMPROVE THE RELIABILITY OF FINANCIAL RESULTS Development of analytical and audit procedures for assessing the organization's income and expenses to improve the reliability of financial results

АА Аа

Published in Journal of Applied Research · Issue 2 · ELocator: 261-266 · Rubric: ECONOMICS. ECONOMIC SCIENCES.

DOI: https://doi.org/10.26118/2511.2026.18.54.004

Received: 27.04.2026 Accepted: 08.05.2026 Published: 08.05.2026

Authors

Valentina Sharapova

ORCID

Adiba Karimova

Yuri Sharapov

Valentina Sharapova

Academic degree: doctor of economic sciences

Science rang: professor

Ural State Economic University professor of the department · department of accounting and auditing · Russian Federation · Ekaterinburg

ORCID

Adiba Karimova

Ural State University of Economics magistrant · Yekaterinburg

Tashkent Institute of Textile and Light Industry Russian Federation · Tashkent

Yuri Sharapov

Ural State University of Economics docent · Yekaterinburg

ABSTRACT

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.

KEYWORDS

audit, financial analysis, income, expenses, reliability of reporting, internal control, analytical procedures, digitalization, financial results

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Sharapova V. M., Karimova A. G., Sharapov Y. V. Development of analytical and audit procedures for assessing the organization's income and expenses to improve the reliability of financial results // Journal of Applied Research. 2026. no. 2. 261-266. DOI: https://doi.org/10.26118/2511.2026.18.54.004. (Date of access 29.09.2026).

MLA

Valentina Sharapova, Karimova A. G., Sharapov Y. V.. "Development of analytical and audit procedures for assessing the organization's income and expenses to improve the reliability of financial results." Journal of Applied Research.2 (2026): 261-266. DOI: https://doi.org/10.26118/2511.2026.18.54.004.

APA

Sharapova V. M., Karimova A. G., Sharapov Y. V. (2026). Development of analytical and audit procedures for assessing the organization's income and expenses to improve the reliability of financial results. Journal of Applied Research(2), 261-266. https://doi.org/10.26118/2511.2026.18.54.004

Chicago

Valentina Sharapova, Karimova A. G., Sharapov Y. V.. "Development of analytical and audit procedures for assessing the organization's income and expenses to improve the reliability of financial results." Journal of Applied Research, no. 2 (2026): 261-266. https://doi.org/10.26118/2511.2026.18.54.004.

WIKI

{{cite journal | author = Sharapova V. M., Karimova A. G., Sharapov Y. V. | title = Development of analytical and audit procedures for assessing the organization's income and expenses to improve the reliability of financial results | journal = Journal of Applied Research | year = 2026 | issue = 2 | pages = 261-266 | doi = 10.26118/2511.2026.18.54.004 }}

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DEVELOPMENT OF ANALYTICAL AND AUDIT PROCEDURES FOR ASSESSING THE ORGANIZATION'S INCOME AND EXPENSES TO IMPROVE THE RELIABILITY OF FINANCIAL RESULTS Development of analytical and audit procedures for assessing the organization's income and expenses to improve the reliability of financial results

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