Redko O. Methodology and organization of professional audit is in Ukraine. Тhe current state and further perspectives

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0509U000261

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

28-04-2009

Specialized Academic Board

Д 26.870.01

National Academy of Statistics, Accounting and Auditing

Essay

consists in consists in dissertation research is perfection the teoretical and methodical and organizational principles in subsequent development the professional public accountant activity in Ukraine in the conditions of the permanent passing to the market rules and norms of the permanent passing to the market rules and norms of conduct of business, integration to European community, determination of conceptual directions the development of audit as professional activity. Object of research: theorical and practice professional activity of independent external and internal public accountants in the conditions of transition from the determined publicly political line-up to the free market relations. Subject of research: an aggregate of methodological and organizational bases, principles and receptions of external and internal audit is during the grant of professional services public accountants in the business environment of Ukraine. Methods of research: dialectical method, historical method, logical method, general method, scientific method, synthesis, analysis, induction, deduction, classification, abstraction, analogy, specification. Scientific novelty consists in consists in complex and to raising of problem of perfection and development of methodology and organization of professional public accountant activity in the conditions of transformation of economy of Ukraine. Extent of implementation: research results passed approbation by the public accountant chamber of Ukraine (there certificate of public Accountant Chamber of Ukraine from 23.02.2009 №2); Аllukrainian public organization "Guild of professional internal public accountants of Ukraine" (a certificate of VGO is Guild of professional internal public accountants Ukraine from 19.01.2009 № 1/01); State commission on adjusting of markets of financial services in Ukraine (a certificate of State Commission is on adjusting of markets of financial services of Ukraine from 16.02.2009 № 26/09-20513); State Commission on securities and fundmarket of Ukraine (there is a certificate from 19.02.2009 № 02/04); A train aid is "Standards of audit and ethics" (it is made to order Department of education and science of Ukraine (there is a decision from 12.04.2007 № 14/18) The "International standards and national norms of audit" for preparation of students of profession "Account and audit" (specialists and master's degrees) from educational is a letter from 24.02.2009 № 3/02/2009 ).

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