Pereimyvovk T. Audit of cash flow report: theory, methods, organization

The study is the scientific study of theoretical principles and develop practical recommendations for improving the organization and methods of audit report on cash flows for the formation of reliable information base management decisions and improve audit quality.Survey is the process of audit report on cash flow. The subject of research is theoretical and methodological aspects of the audit report on cash flow.Methods: analysis, comparison, synthesis, induction and deduction based on historical method, observation, questioning and grouping assessed, causation, abstract-logical.Scientific novelty of the results lies in the justification of theoretical principles and develop practical recommendations on the organization and methods of audit report on cash flow. For the first time: - the integration of theoretical justification of direct and indirect methods of a report on the cash flow model developed in the methodology of the audit report presented sequence auditor to verify the reporting of indicatorsensuring the validity and efficiency auditreliability of the results.Improved: theoretical bases-audit statement of cash funds in the allocation of facilities and distribution of tasks based on the systematization of its stages and information needs of users reporting cash flows, the structure of the report of cash flows;-Assay performance reporting cash flows, organizational and methodological support audit process in terms of computer usage.Was furthered development: software-documentary audit report cash flows according to methods developed model audit report on cash flows, information requirements on condition and results of operations funds, which filed administrative staff;- Approaches to the statutory audit report and initiative on cash flows from the requirements of international auditing standards. The practical significance of the results is to develop practical recommendations on the organization and methods of audit report on cash flow.Theoretical and practical developments were put in practice a number of business entities: Auditing firm MGI "Consulting Ltd ( № 210-10/09 from 22.10.2009r.) Audit firm AF" Nuance-Audit ( № 60 from 27.10.2009r.) Audit Firm Firm "Ulysses-audit" (№ 117 from 17.12.2009r.). The results of investigation used in studying the State Academy of Statistics, Accounting and Auditing in teaching the course "Fundamentals of audit, organization and methods of auditing business,The accounts of the (№ 4 / 1 of 11.01.2010r.).