Dorosh N. Methodological and organizational aspects of audit

The scientific investigation object: audit in Ukraine and its structure. The scientific investigation aim: to solve the scientific problems of the farther development of the theory, organization and methodology of audit, in opencast and substantiation of principles and procedures of its realization on the stage of market transformation in Ukraine. The method: general scientific methods of cognition and special methods of investigation have been used as set of instruments. The investigation methods base on observation, description and measuring objective economic processes and appearances, analysis and generalization received results, on opencast and practical realization formed methods, theoretical generalization exposed appropriateness and tendencies. Theoretical and practical results: are directed to further development of the theory, organization, methodology and methodical set audit instrument. The scientific novelty: substantiation of integral conception of audit in condition of accounting systemreformation using principles of MSA and working of the methodical recommendations system and set of audit instruments, which are directed to the realization the tasks of audit's process management. The inculcation stage: the carried out investigation results are used in offered principles of project of Ukraine Law about bringing in of charging to Ukraine Law " About audit activity". Scientific researchers and got results are recommended to use in Ukrainian audit organization by Council of auditors union of Ukraine. The practical recommendations are used by State control-revision service in Ukraine, by The Ukrainian State Treasury, by the Ukrainian State Statistics Committee, by the Audit Public Companies "M.A.C. Audit", "Konsul", "Ter Audit", "Register". Dissertation investigation results are used in the education process in Taras Shevchenko Kyiv State University, in Shevchenko University second higher education Institute. Effectiveness: the using of the achieved results gives the opportunity to come to auditbusiness organization and regulation systematically, to form modern audit investigating instruments, to organize rationally audit process, to guarantee the financial statement users needs, which had audit. The branch of using: audit organization and internal audit subjects business.