ISSUES OF USING VINTAGE ANALYSIS (VA) IN THE AUDIT OF PROBLEM LOANS IN BANKS

The article examines the importance and significance of analytical procedures in auditing banks, methods of conducting analytical operations, the use of vintage analysis in the examination of problem loans, including overdue and non-performing loans on loans to individuals. At the same time, there is a need for in-depth scientific research on issues related to the application of audits at all stages of the audit, which meet modern requirements and include analytical procedures, widely tested in foreign practice. There is a situation that complicates the complex application of analytical procedures in the audit of assets, problem assets, credit risk, which are the object of the audit, and, accordingly, affects the quality of audit. In this study, we consider that modern theoretical developments in the field of auditing, taking into account the level of quality of audit services provided, have a role in the formation of audit conclusions using the method of Vintage Analysis (VA).