Ostapenko Y. Methods and organization of accounting and audit on water transportation companies

The dissertation is about theoretical provisions and recommendations providing to improve accounting and audit of costs on water transportations companies. Discovered and generalized specifics of technology process of water transportation companies functioning; the necessity of clarifying sub-accounts providing, both synthetic and analytical, had been proved; expediency of integrated holding of financial and administration accounting of water transportation companies costs had been founded; costs assessment for water transportations companies had been done with regarding to the risks of water transportation area and their classification; the content of auditors control stages had been clarified depending from water transportation companies specifics; the methods of costs audit had been upgraded; specifics of internal control on correct costs allocation to certain articles had been determined; expediency of organization and holding of internal audit of water transportation companies costs had been founded; the scheme and sequence of water transportation companies costs internal audit was determined.