Kostiukova O. Accounting and auditing of public sector bodies financial results (except for public business enterprises)

The thesis is focused on research of theoretical and methodical aspects of accounting and auditing of financial results of public sector bodies activity (except for public business enterprises). Composition of public sector bodies is specified, their classification is resulted. The features of accounting organization and technique of financial results of public sector bodies activity are defined and recommendations are developed for improvement of principles of financial results and their constituents (revenue and expenses) accounting in public sector bodies and deepening of the analytical accounting as basis for internal economic and strategic management accounting. The directions of presenting financial results of public sector bodies activity in financial statements are substantiated, given the information needs of users. Organizational approaches to implementation of public financial audit are supplemented. The technique of financial results of activity auditing in public sector bodies is developed, which bases on experience of domestic public financial audit and foreign performance audit.