Dorosh O. Accounting and auditing of financial activity of an entity

Object of research: funding processes and capital investments in the enterprises of the agrarian sector. Aim of research: Further development, extension and improvement of organization and methods of accounting and audit of the financial activities of the enterprise. Methods: Analysis and synthesis of theoretical generalization, induction and deduction, grouping, comparing, modeling, spreadsheet, graphics. Theoretical and practical results: trends of bank loans and leasing in agricultural sector as a tool of long-term lending are identified. The main improvements in accounting of loan obtaining operations, shareholder capital and dividends are proposed. There is justification of four-stage structure of entity's financial activity audit process in the dissertation. The main methodical approaches to the internal controls assessment and verification of reliability of agricultural entities' financial activity accounting and reporting are formulated. Innovation: the economical essence and interpretation of an entity's financial activity is deepened based on the combination of financial theory and functional approach. The classification of investmentS in various activities is realized. The subject and objects of different types of audit of the financial activities of the enterprise is defined. The theoretical issues about audit tasks, types of audit tests, methods and procedures of audit evidence obtaining are deepened and an interrelation between them and the audit risk. Degree of implementation: The proposals recommended by the General Directorate of Agricultural Ternopil region for use in the enterprises of the region. Results of research put into practice the work of the Main Department of Economy of the Kyiv regional council; used PSP "Siniukha and accounting firm LLC "Consul." Scope (area) use: the financial activities of the enterprises of the agrarian sector.