Dyka O. Accounting and audit of pawnshops' activity: organization and methods

TTheoretical positions and practical recommendations on improvement organizational and methodological support of accounting and audits of activities of pawnshops has been grounded in the thesis. Clarified interpretation of the concept of pawnshop. Improved regulation on accounting and audits of pawnshops activities on a centralized and decentralized levels. Model of accounting of reflection transactions of crediting on pledge assets has been proposed. The system of reporting, which includes financial, and special internal reporting and order of filling on the basis credentials has been formed. Improved the organization of audit of pawnshops activity in part of justification of check objects and the order of forming of the working group for inspections of pawnshops activity has been improved. Methodical provision of audit of pawnshops activity and order of evaluation of internal control system.