Petryk E. Condition and prospects of audit development in Ukraine: methodological and organizational aspects

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0504U000343

Thesis Registration Form

0504U000343.pdf

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

24-05-2004

Specialized Academic Board

Д26.006.02

Essay

Activities of auditors and audit firms in Ukraine, its regulation and control over the audit work. Specification and improvement of the theoretical auditing concepts, complex solution of the basic methodological and organizational problems of auditing in Ukraine with consideration of the requirements of the International Standards on Auditing. Methods: analysis, synthesis, induction, deduction, analogy, abstraction, systemacity, economic modeling, system approach. Essence of auditing is specified; its organizational forms and classification are substantiated. A complete auditing regulation system is offered, the principles of methodology and organization of audits are differentiated, the necessity of fostering the process of integration and harmonization of auditing in Ukraine is proved. The classification of audit techniques is developed and the basic directions of their improvement are determined. A theoretical substantiation of necessity of establishing internal auditing within the entities inUkraine was further developed. The essence of the internal auditing is specified and the features of its technique and organization are determined to distinguish it from the external audit. Professional organizations of the auditors, audit firms, state legislative and executive bodies, training process.

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Files

001-13б.doc

001-15.doc

016-111.doc

112-228.doc

229-349 др.doc

350-403.doc

404-436.doc

REFERAT Петрик--001-13б.doc

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Додатки--439_Додаток Б.doc

Додатки--440_Додаток В.doc

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Додатки--447_Додаток Ж.doc

Додатки--448-449_Додаток 31.doc

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Додатки--451-452_Додаток И1.doc

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Додатки--456_Додаток К2.doc

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Додатки--459-460_Додаток К5.doc

Додатки--461_Додаток К6.doc

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Додатки--468_Додаток К10.doc

Додатки--469-470_Додаток Л.doc

Додатки--471_Додаток М1.doc

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Додатки--474_Додаток М3.doc

Додатки--475-476_Додаток Н1.doc

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Додатки--481_Додаток П.doc

Додатки--482_Додаток Р1.doc

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Додатки--484_Додаток Р3.doc

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Додатки--495_Додаток С1.doc

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Додатки--498_Додаток Т1.doc

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Додатки--503-507_Додаток Т4.doc

Додатки--508_Додаток Т5.doc

Додатки--509-510_Додаток У1.doc

Додатки--511-513_Додаток У2.DOC

Додатки--514-517_Додаток У3.DOC

Додатки--518_Додаток Ф.doc

Додатки--519_Додаток Х1.doc

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Додатки--521-526_Додаток Х3.doc

Додатки--527_Додаток Х4.doc

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Додатки--532_Додаток Ц4.doc

Додатки--533_Додаток Ц5.doc

Додатки--534_Додаток Ш1.doc

Додатки--535_Додаток Ш2.doc

Додатки--536-537_Додаток Ш3.doc

Додатки--538_Додаток Ш4.doc

Додатки--539_Додаток Щ.doc

Додатки--540_Додаток Ю.doc

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