AUDIT OF THE FINANCIAL RESULTS OF THE ORGANIZATION

This article examines the modern practice of auditing the financial results of an organization. Audit acts as a guarantor of the reliability of financial results and transparency of financial reporting. The author examined the existing problems and trends in conducting audits of financial results. The particular relevance of this study lies in the changes occurring in connection with the use of digital information technologies and artificial intelligence in auditing. The implementation of automated tools for conducting audits allows to reduce time costs, minimize errors, and, accordingly, audit risks, and increase the overall efficiency of the business.