Main Aspects of Income and Expenses Audit in the Banks of Uzbekistan

Abstract

The article examines the methods and stages of conducting an audit of the income and expenses of a commercial bank. For effective management of a bank’s activities, the correct formation of income and expenses is very important - the main factor in determining the profit of banks. Detailed planning of an audit of income and expenses, as well as the correct preparation of an audit program based on the activities of a credit organization will make it possible to confirm the reliability and correctness of the reflection of income and expenses in accounting.