Boyko R. The accounting and audit of investments (on the example of dairying industry in West region Ukraine).

In a thesis the organizational-methodological problems of accounting and audit of the investments of dairying industry. The essence and investment classification for accounting and auditing is specified in the thesis, the peculiarities of investment activity in the Ukrainian dairying industry is considered here, the basic stages of investment process as a object of accounting and auditing are described. The ways of improvement the method of investment accounting are offered, the record of operational accounting of the investment project referring to the participants is given, and the structural scheme of automatic economic processing in the conditions of automatic workstation of an accountant of investment accounting is developed. Classification and systematization of software for the process investment auditing is developed, the working materials for public accountant and the method for external and strategic investment auditing are offered, the strategic decisions on the basis of the conducted investment audit of a business were formulated.