Shygun M. Development of Adaptive System of Auditing and Governmental Control in Market Conditions

Objects of research: the method of usage of the documents and events examining techniques in auditing and governmental control The purpose of research: the scientific elaboration of the adaptive audit and governmental control system development directions using sampling method of examining documents and events, and computer technologies Methods: induction, deduction, the theoretical generalizing, comparison, analysis, synthesis, causation, formalizing, abstract-logical, observation, modeling, experiment Theoretical and practical results: the essential problems concerning the improvement of the method and practical issues of the sampling research in audit and governmental control, their computerization have been researched and solved. The ressearch results may be used in the auditors' activity, as well as in the study process of the high education institutions using the teaching materials and manuals Research novelty: lays in the development of the directions of development of adaptive system of auditing and governmental control using sampling method of documents and events examining with computer technologies. The following scientific results have been obtained in the research process: the concept "sampling research method" has been defined; the sampling method theory of documents and transactions sampling examining in auditing and governmental control ha been theoretically grounded and generalized; the method of the sampling usage with the aim to documents and events examining has been given the further development; the error classification while using sampling research has been offered; the technique of sampling research of the different objects of control in the conditions of the data manual handling has been offered; the set of working documents for the auditors has been worked out; method of examining of the accounting organization by the auditor in the computerized environment has been offered; the principles of formation the auditing activity automatization Extent of implementation: the research results are being used in the study proces in ZSTU while teaching "Control and Governmental Control", "Auditing", "Organization and method of auditing", "Business Activity Auditing" and are being taken into the consideration by the Auditors' Chamber of Ukraine Effectiveness: provides the high quality of auditing and governmental control, enables to cut down time for the obtaining data during the examining process, to enhance accuracy of the obtained results Sphere, branch of usage: the auditors' activity concerning the accounting and financial reporting data examining