Kudrytskyy B. Methodic and organization aspects of audit of financial statements in the conditions of modaern information technologies

The dissertation research purpose is generalization and critical grade of the present theory and practice of company’s financial reporting audit according to the up-to-day information technologies. The object of the research is organization and methodology of financial reporting audit, the subject is theoretical, methodological and organizational foundations of financial reporting audit according to informational technologies developing. The theoretical and methodological base of the research is generated with the help of the system method analyses of the economic events and scientific methods of the perception such as analyses and syntheses, induction and deduction, abstraction and concrete definition, classification. This dissertation describes and substantiates the quantitative way of the dependable audit results valuation of the audited segments (economical cycles or single objects of the accounting) and financial statements in general. The prevailing approaches to the quantity audit risk grade have been improved with the substantiate risks factors expediency and control risks ranging according to their influence on audit segments. There has been substantiating audit organization guideline in the enterprise KIS sphere. The requests have been defined to present-day automated audit activity system, its structure and assignments. The recommendations to improve the selected audit procedures methods and organization, audit methods and organization in the computer information system environment with the help of the modern information technologies are put into practice.