ISSUES OF ORGANIZATION OF ACCOUNTING AND AUDIT IN BANKS

Abstract

The banking system is a unique system. Therefore, the accounting system in this area also has a number of unique features. A bank's accounting policies are a set of principles, rules and practices adopted by these banks for the preparation and publication of their financial statements. Another very important element in banking is the audit of the bank. Audit firms are engaged in banking audit. These companies ensure the normal operation of existing banks in the country, the financial strengthening of the banking system, and the smooth operation of banks. Audit firms play an important role in the development of banks and their integration into the global banking systems.