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The article examines the role and importance of audit of financial and credit institutions. The features of confirming the reliability of the information provided, coordinating the work and internal services of the bank with the involvement of independent auditors are also considered. The content of the main purpose of the audit of banks, including the establishment of the fact of reliability of reporting and compliance of transactions with all regulations and requirements of the Central Bank,doi:10.34755/irok.2020.65.59.280 fatcat:5qt46hx2nbfd3hnwr5s5psm7oe