Porsiurova I. Accounting and Auditing Company’s Securities Trading

An object is the process of accounting and audit of the transactions with securities in the management information system of an enterprise; its purpose is the grounding of the theoretical, organizational and methodological provisions and the development of any practical recommendations regarding the accounting and audit of the enterprise’s transactions with securities, considering the information necessities of managing them; the methods are general scientific and specific; the results are the reasonably theoretical, organizational and methodological provisions, the development of some applied recommendations regarding the accounting and audit of the company's transactions with securities, considering the information necessities of managing them; the novelty is the following – the securities classification has been developed, taking into account the needs of their calculation, analysis, control and management; the objects and the elements for modeling of the organizational, methodological and technical support of the enterprise accounting policy with securities are justified; the informatization directions are justified and the technology of accounting of the transactions with securities in the management system of the enterprise is developed; the organizational and methodical approaches to conducting of the internal audit of transactions with securities are improved; the conceptual and terminological apparatus has been developed through the clarification of the content of the following concepts: “securities”, “enterprise’s transactions with securities”; the methodological principles of accounting for transactions with securities of a non-native issue has been defined; some conceptual bases have been defined and the model of an internal audit of transactions with securities of an own and a non-native issue have been developed; the methodical approach to carrying out any analytical procedures of audit of the transactions with securities; the results are implemented in the production and training process.