Koshchynets M. Accounting and audit of the use of budget funds by the judiciary.

The object of the research is the process of the use of budget funds for the functioning of the judiciary for successful implementation of budget programs. Subject of investigation - a set of theoretical, methodical and organizational issues of accounting and audit of use of public funds by the judiciary. The practical significance of the results is the ability to use theoretical and practical developments, proposed in the thesis, in the financing and execution of budget programs by the judiciary. The general scientific and special methods of studying of the current state of accounting and audit of the usage of public funds to the judicial authorities are used: systematic and comprehensive analysis, scientific analysis, comparison and analogy method; specifying methods, synthesis of theoretical and practical material analysis of accounts, induction and deduction. Scientific novelty of the results is the justification of theoretical principles and developing scientific recommendations aimed at improving of the organization and method of accounting and audit of budget funds in the judiciary. The scope of use of copyright guidelines are judicial authorities.