Zakalinska K. Methods of accounting system audit estimation

Object of research: audit estimation of accounting system quality. Purpose of research: elaboration of scientific and meth-odological fundamentals and practical recommendations concerning the audit estimation of accounting system quality. Methods of research: general scientific methods: analy-sis and synthesis; induction and deduction; scientific ab-straction, analogy. Methods of comparative analysis, sys-tem approach, observation and questionnaire, information modeling method. Morphological analysis, generalization and detailing methods, system analysis methods. The theoretical and practical results: further improve-ment of organizational and methodological provision of accounting system quality audit estimation; methods im-provement of accounting system estimation with the use of hierarchies analysis method; implementation into prac-tice company's internal standards audit firms activity. The scientific novelty: the scientific novelty falls within theoretic positions clarification of accounting systemquality audit estimation and practical recommendations development concerning its methodological provision fur-ther improvement. The following results which are char-acterized by scientific novelty are obtained by the author: for the first time: conceptual positions concerning the ac-counting system quality estimation on the system ap-proach basis are elaborated. Structural elements of audit estimation conception of accounting system quality are defined. Correlation and interdependence between audit procedures and stages of verification that gave the possi-bility to form the integral estimation method is deter-mined. Accounting system quality parameters and estima-tion criteria are grounded and systematized. Their corre-lation and their mutual determination is proved that was the basis of the offered methods modeling; the issues have been improved as follows: methodological approach to the accounting system quality estimation on the basis of the systematic analysis methods (hierarchies' analysis method) which allowed to take into account each criteria ponderability, accounting system parameters and ele-ments; technological process of accounting system quality estimation on the basis of requirements systematization listed in international audit standards which will affect on the efficiency rise of audit conducting; the issues have undergone the further development as follows: concep-tual tools: "accounting system quality", "accounting sys-tem quality estimation" that allowed to provide a basis for the grounding and developing quality parameters and their estimation criteria and allowed to work out the concep-tion of accounting system quality estimation; methodo-logical provisions concerning the development of the ac-counting activity company's internal standards on the whole and "accounting system quality estimation" stan-dard in particular, that provides the proper standardization of approaches to the audit procedures conducting and their quality improvement; methodological approach to the ac-counting system quality estimation on the basis of ques-tionnaires application which contains not only qualitative but also quantitative indexes and allows to estimate inter-nal risk level, to define the audit procedures volume more objectively. Extent of implementation: Scientific results and practi-cal recommendations are used in audit firms' activity, such as: "AUDAK", "BAK", "PRACTIC", "APOGEY". Efficiency of implementation: provides the objectivity of accounting system audit estimation, promotes audit qual-ity results improving. Sphere of usage: audit firms' practical activity.