Red'ko K. Methodical aspects of the audit of the financial statements of joint-stock companies.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0402U001579

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

16-05-2002

Specialized Academic Board

Д 26.055.01

Kyiv National University of Trade and Economics

Essay

The thesis is devoted to the investigation of the theoretical and methodological aspects of the audit and analysis of joint-stock companies financial statements. The following points of improving of the audit of the financial statements of joint-stock companies are proposed: parametric model of the financial statements as the object of the audit; methods of estimation of degree of the audit risk; methods of defining of materiality of the errors that can be revealed during the audit of the financial statements. The relations and interdependency of audit methods are found out. New methodical approaches to the implementation of methods of financial analysis in financial statements audit are substantiated in the thesis. Concrete proposals for the defining of the possibility of bankruptcy in audit estimation of the continuity of functioning of joint-stock companies are made.

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