Pechyurene O. The Auditing Theory and the Analytical Procedures in the Auditing Activity

The dissertation is devoted to the further development of the auditing theory and methodology. The recommendations on employment of the analytical procedures in the auditing practice were presented. The auditing stages and evolution tendencies, classification of audit types, internationalization and harmonization processes were researched. Based on this research the suggestions for the improvement of the Ukrainian auditing system were brought up. The auditing knowledge structure and theory elements were further developed. The essence, types, methodology of the analytical procedures was set up and enterprise bankruptcy probability determination by use of these procedures was researched. The project of the auditing standard "Analytical procedures", used by the Auditing Chamber of the Ukraine in the preparing of the National Auditing Standards, and vocabulary of the most widespread analytical procedures' terms were presented.