Kovbuch T. Audit of Financial Results report: arrangement and methodology

Research purpose: a ground of theoretical positions and development of measures is on the improvement of organization and method of accounting audit about the financial results of sub''ektiv menage, in particular, initiative audit, and also in the conditions of application of komp''yuternikh forms of conduct of record-keeping customers. Research Ob''ekt: organization and method of accounting audit is about financial results. Article of research: aggregate teoretiko-practical aspects of organization and method of audit of accounting about financial results and public accountant verification of operations from forming and distributing of financial results. Research methods: inductions and deductions, generalizations, groupings and comparisons, prichinno-naslidkovogo zv''yazku and supervision. A scientific novelty consists in in ground of theoretical positions and development of practical recommendations from the improvement of method of accounting audit about financial results, operations from their forming and distributing; the method of process of audit is first offered in the environment of komp''yuternikh of the informative systems, that provides the use of the system of methodical receptions of research of the state of organization and conduct of record-keeping in the conditions of the processing automated data and based on testing of software products a public accountant, applied sub''ektami menage; it is improved: are theoretical principles and going near organization of accounting audit about financial results; - separate elements of method of audit of financial results;- algorithm of leadthrough of accounting audit about financial results by the complex going near verification depending on the kind of audit. Degree of introduction: the results of dissertation research are used on such enterprises and establishments: Public accountant company LTD "HLB UKRAINE" (certificate № 12-02/2008 from 25.02.2008 r), LTD "International institute of audit" (certificate № 10-02/2009 from 16.02.2009), DP "Hotel complex "Kyiv" (certificate № 1743 from 15.10.2008), State academy of statistics, account and audit (certificate № 1428 from 29.12.2008).