AUDIT OF FINANCIAL REPORTS OF STOCK MARKET PARTICIPANTS AND ITS IMPROVEMENT

The article were reweals e Corporate structures also often raise funds from the securities market to finance investment projects. For this purpose, raising funds through an open subscription placement of shares is one of the most popular and proven methods in the world. The number of companies that have expressed their desire to carry out the process of placing shares on international stock exchanges by open subscription is increasing worldwide. The volume of domestic and foreign investments that attract financial resources through the process of placing shares on international stock exchanges by open subscription is increasing. Placing shares on international stock exchanges by open subscription is an attraction of investments as a result of an initial public offering of shares to a wide range of investors, newly issued shares and their placement on the stock market. The capital market (securities market) is a key link in the financial system, ensuring its stability and increasing the country's competitiveness.