Babiy L. Accounting and audit procedure and organization of export transactions

Dissertation is devoted to research of methodological and organizational aspects of accounting and audit procedure and organization of export transactions. There is a foundation of theoretic, scientific-methods and practical provisions concerning improvement of export transactions in accounting and audit, new arrangements for improving process of accounting and audit in accordance with modern conditions of operation. Accounting procedures and adjustment mechanism of regulatory legal act currently in force concerning these questions were improved by generalizing foreign experience, procedure of conducting operations and practice of export transactions in accounting. Auditing procedure of export transactions was researched by specification of subject matter of audit, its purposes and targets, forces of information that give possibility for making effective management decisions.