Sukha O. The Method and Organization of Accounting and Audit of Small Entities

The object is system of accounting and process of auditing in small business; the aims - to improve the method and organization of accounting and audit of small entities; the methods are theoretical analysis and synthesis, induction and didaction; the new approach - the main principles of accounting for small entities have been defined, the proposals about improvement of accounting for small entities in Ukraine have been worked out, the structure and content of financial statement for small entities have been defined, the organization and methods of auditing of financial statements of small entities have been presented; the main results are the method of auditing, forms of accounting papers, forms of financial statement; the field is accounting; analysis and audit.