Audit of banks is mandatory by law in Uzbekistan. What is economic rationale behind this requirement? Who are beneficiaries of the audited financial reports? Pls give your opinion

Pls write essay on any of the following topics:

1. 
   Audit of banks is mandatory by law in Uzbekistan. What is economic rationale behind this requirement? Who are beneficiaries of the audited financial reports? Pls give your opinion.
   

2. 
   Auditors use various approaches and methodologies to conduct audit of banks. How do you define audit sampling and materiality in auditing of banks? Why these concepts are important in proper conduct of audit. Pls give your opinion.