Kovbasyuk O. Perfecting accounting audit management

The existing accounting system under the conditions of market relations making and change for the international accounting system. Advances in organization and methods of audit control over account (financial) reports of enterprises and organizations. Monographic, economic-statistic, abstract-logical, comparative-economic. It is a definite contribution into the financial management. Improves the organization of control over audit activity and its technology; advances the economic efficiency of business activity. The optimization of the audit process through segmentation of cycles of economic operations, which allows using the method of controlled testing upon the principle of double recording. It is recommended to use the methods of audit risk appraisal and purposive matrix of audit procedures by example of a commercial bank. Research results were practised in the CJSC "Yantar", CRD AIPB "AVAL", Firm "Business-Audit". The results and offers were accepted or implantation by the Crimean Territorial Depa rtment of Ukrainian League of Auditors.