Research purpose: scientific validation of theoretical positions and development of practical recommendations for the improvement of organization and method of Ukrainian balance-sheet indexes audit. Research object: process of balance-sheet audit at the enterprises of Ukraine. Research subject: aggregation of theoretically-methodical and organizationally-practical aspects of balance-sheet audit. Research methods: scientific and special methods of cognition, induction and deduction, theoretical generalization, grouping, comparison, historical method, supervision, questionnaire design, modeling. Scientific novelty consists of theoretical positions validation for the development of practical recommendations for the improvement of organization and method of Ukrainian balance-sheet indexes audit. Substantive scientific provisions are the following: received for the first time: there is developed Classifier of typical violations in the accounting of enterprises activity, which contains key questions that are subject to study, possible violations at their reflection in the accounting, requirements of current legislation, which are violated.It's application in audit practice provides concentration of auditors attention at the objects to which the peculiar promoted risk of errors assumption relevant is, creates a basis for the control after the observance by the enterprises of normatively-legal acts of Ukraine; the algorithmic models of balance-sheet audit, which describe the sequence of auditors procedures, are offered: for the estimation of the internal control system, jobs processing for the review of balance, verifications of indexes at the initiative and obligatory balance-sheet audit. Their application provides proper control of auditors group work, reduces risk of inadequate auditors conclusion preparation; it is improved: organization of balance-sheet audit in part of leading to necessity of making an inventory taking during an obligatory audit (it is recommended in an agreement on conducting of audit toforesee the obligatory presence of auditor during making an annual inventory taking at the enterprise, that is subject to audit, there shown methods of auditors provision by materials of inventory taking and order of their reflection in the auditors conclusion), that provides possibility of confirmation by the auditor the reliable estimation of the assets cost and obligations, shown in balance-sheet of economical activity subject; order of balance-sheet audit conducting in part of determination the opportunities of audit process step-by-step computerization with the use of different types of software, which is available for the Ukrainian auditors according cost criteria (for determination of substantial articles, implementation of analytical procedures, data analysis of inventory taking, estimation of facilities and internal control methods, estimation of built-in programmatic controls and analysis of their functioning, correction of the financial reporting, analysis of the financial state of enterprise, formation of auditors conclusion). Computerization of audit promotes efficiency of auditors verification by the use of the automated receptions of control; obtained subsequent development: division into the periods of audit in a historical context by the exposure of balance-sheet audit origination (second half of ХІХ century - 1905) and there shown the degree of balance-sheet research depth at the subsequent stages depending on the change of accounting users necessities (determination of solvency and business activity of enterprises, directions of income division, possibility of macroeconomic indexes calculation on the basis of the compared accounting). The study of balance-sheet audit historical bases allows to define conformities to the law of its development and to form a base for subsequent scientific developments in industry of theory and method of audit; exposure of general and special factors and specific of their influence at the feature of audit practice in the different countries of world (it is takento the general factors: historical pre-conditions of audit development, level of its software, features of accounting and audit legislation; by the special factors there specified balance-sheet structure, principles of balance-sheet articles grouping and maintenance, access level accounting data and level of their specification, task of audit and order of its results registration). Taking into consideration specified factors in the process of audit organization allows to simplify procedures of contractual regulation of sides relations, planning of audit, study of enterprise business features, activity of which will be checked; specification of controls performance indicators of enterprises which provide the selection of the substantial articles for the study by an auditor, choice of the most adequate method of essentiality level calculation for the enterprises of Ukraine (on the basis of determination of middle level essentiality with the correction on deviation from the middle), order of consideration the general level of essentiality of the discovered rejections in the accounting at the process of auditors conclusion type selection that allows to save time of auditors work during audit organization, realization and audit results execution. Level of introduction: results of dissertation are implemented in the practice of activity of LLC AF "Premier Audit", LLC AF "Nuans-Audit", SPU "Avon Cosmetics Ukraine". Separate results found application at the educational process of The statutory academy of statistics, accounting and audit of the statutory broker of statistics of Ukraine in the process of teaching of educational disciplines "Audit", "Organization and methodology of audit".
