Shkabrii N. Audit of transactions on stock purchase pursuant to the Sales and Purchase Agreement

The Thesis is dedicated to the theoretical substantiation and elaboration of recommendations on improvement of the process and methodological support of audit of the transactions on stock purchase pursuant to the Sales and Purchase Agreement at the enterprise. The Thesis has identified the business transactions on stock purchase pursuant to the Sales and Purchase Agreement and specified the audited items. The subject matter of the structural parts of the provision on agreement policy in the part of stock purchase pursuant to the Sales and Purchase Agreement has been specified. The structure of the entities of internal and external audit and its legal form have been demonstrated that allowed to substantiate auditors' informational requests in the system of economic communications concerning the content of the Agreements on Sale and Purchase of the stock in order to provide efficiency of further audit procedures. The tasks and procedures of audit and order of use of internal audit results for external audit have been specified on the basis of specification of the meaning of internal and external audit transactions on stock purchase pursuant to the Sales and Purchase Agreement.