Bytkivska A. Accounting and audit of enterprises bankruptcy procedures

The dissertation is devoted to scientific rationale of theoretical positions and improvement of organizational and methodological provision of accounting and auditing in the procedures of solvency restoration and bankruptcy of enterprises. The significance of accounting and audit as the important elements of the information support system for solvency recovery and bankruptcy procedures was proved. The peculiarities of the action are found out and expediency of application of separate principles of accounting and financial reporting in solvency restoration and bankruptcy procedures was established. The organizational and methodical provisions of accounting at each stage of the judicial and pre-trial processes of solvency restoration and bankruptcy are developed. The complex methodical approach to accounting of incomes and expenses of the enterprise in procedures of restoration of solvency and bankruptcy is developed. The main types of audit that can be applied to the debtor (bankrupt) enterprises are selected, and their specifics are described. The methodology of conducting an audit in solvency recovery and bankruptcy procedures has been improved and the method of post-liquidation audit has been developed.