Kostyrko R. Improvement of Financial Statement Audit of the Joint-stock Companies.

Object of research - process of audit in financial statement. The purpose of research - development of theoretical, methodical and practical aspects of audit in financial statement of joint-stock companies on the basis of complex approach aimed to increase the quality management decision-taking by the financial statement users and the reduction of information risk of the corporate proprietors. Methods of research and equipment - methods of the logical analysis, methods of financial and economic analysis, perspective methods, statistical methods, economic and mathematical modelling, method of the comparative analysis, system approach, method of interrogations, and of deduction. Theoretical results and novelty - system and structural research of directions to perfect the audit of financial statement of joint-stock companies on the basis of complex approach with consideration of National and International Standards of audit both in modern theory and practice; Formation of the organizational and methodical mechanism of audit in financial statement; formation of criteria of system effectiveness of the internal control and level of importance of parameters in financial statement; algorithm of risk estimation at all stages of audit; an estimation of a current financial state and the choice of alternatives of perspective development of the auditing company. Practical results and novelty - complex approach to organization as well as organizational and methodical maintenance of audit of the financial statement for joint-stock companies. Degree of introduction - the scientific conceptions (situations) have been discussed at six conferences, published in 14 works and introduced in sixty four audit firms. Sphere of application - audit firms - subjects of audit's activity.