Directions for improving the audit of securities transactions in banks in accordance with international standards

The purpose of the study is to analyze the role of international auditing standards in the regulation of auditing and to identify areas for improving the audit of securities transactions in banks. The article addresses international auditing standards and their objectives, which are of particular importance in the audit of financial instruments. At the same time, the interrelationships of International Financial Reporting Standards and International Standards on Auditing are considered as effective tools for the formation of quality financial information. One of the issues that attracts attention in the article is the identification of important trends in the development of internal audit of banks in the environment of digitalization and change, and tasks that are adequate to modern challenges. The problems raised in the article and the results obtained on the basis of the research can be useful in determining the prospects for the development of the audit, in assessing the feasibility of applying international standards in this area.