Lozovytskyj S. Methodical and organizational. aspects of accounting and auditing of holding companies

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0404U004395

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

17-11-2004

Specialized Academic Board

К.35.840.01

Essay

The thesis is devoted to research the urgent issue of the organization and methodical accounting and auditing in holding companies. The peculiarities of organization and methodology of financial accounting in holding companies are defined in the thesis. The mehtodology of organization financial accounting holding companies is formed as the organized-regulation model. The conceptual model of management accounting in holdings is formed on a basis of the business - process of holding management. The peculiarities of process of auditing of the consolidated financial reporting are explored and the model of auditing risk for holding companies is developed.

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