Rozborska O. Accounting and audit of forming and using the authorized capital stock of joint-stock companies

The thesis is devoted to the investigation of theoretical and methodological aspects of financial accounting and audit of forming and using the authorized capital stock of joint-stock companies. The suggestions concerning forming of accounting and control system consider. The following points of improving of the accounting and audit of forming and using the authorized capital stock of joint-stock companies are proposed: parametric model of the authorized capital stock as the object of the accounting, external and internal audit; methods of estimation of fair value of fees; methods of defining of value of the net wealth; formalization of the authorized capital stock; the ways of improvement of accounting standards and financial statements. New methodical approaches to the implementation of methods of internal audit are substantiated in the thesis. Concrete proposals for the defining of the methods and aims of the internal audit of forming and using the authorized capital stock of joint-stock companies are made. The results of research in the form of methodological recommendations are proposed for practical use in independent audit and corporate management. Key words: the authorized capital stock, parameters of the authorized capital stock, the authorized capital stock’s model, value of the net wealth, fair value, materiality, internal audit, audit methods, computer audit.