ABOUT OF INSPECTION OF INSURANCE COMPANIES’ FINANCIAL REPORTINGS BY AUDIT ORGANIZATIONS

Abstract

This article explores the theoretical and practical aspects of auditing fnancial statements of insurance companies.
Special attention is given to the requirements and regulatory standards governing the audit process, the stages of
conducting audits, and the methods applied to ensure reliability and transparency of fnancial reporting. The study also
outlines the role of internal control systems in strengthening audit quality, as well as the signifcance of insurance reserves
in maintaining fnancial stability. Furthermore, the article analyzes the procedure for preparing and formalizing audit
conclusions and reports, emphasizing their importance for stakeholders, regulatory authorities, and market participants.