Proskurina N. The development of audit procedures: theory and methodology

The aim of dissertation consists in development of theoretical, methodological principles and practical positions in relation to a choice and application of procedures of audit for delivery of unbiased professional opinion of public accountants in relation to claims of the financial reporting and eliminuvanna of informative risk of her users. A research object is a procedural tool that is used for the aims of audit of the financial reporting. The article of research are theoretical-methodological, methodical and applied aspects of forming of complex of procedures of audit of the financial reporting. Research methods: dialectical, historical and logical, analysis and synthesis, induction and deduction, scientific abstraction and analogy, abstracting and design, logic-gnoseologicnij, statistical, comparatively-legal. The scientific novelty of the got results of research consists in the decision of scientific issue of the day - development of theoretical, methodological, methodical principles and practical recommendations in relation to effective methodology of choice of procedures of audit for delivery of unbiased professional opinion of public accountants in relation to authenticity of the financial reporting and decline of informative risk of her users. First: -it is worked out conception of optimization of the procedural providing of audit on the basis of theory of connections of pricino-effect and institutionalization of audit; -it is worked out procedures of audit are for all stages of public accountant verification accordingly of the offered chart; -installed intercommunication is between requirements to validity of public accountant judgement and procedures of audit; -proposed methodology of choice of procedures of audit depending on the level of public accountant risk at the level of claims of the financial reporting; -it is worked out evaluation indexes of effectiveness of application of procedures of audit.It is improved: concept-terminological vehicle of theory of audit by determination of concept "procedure of audit"; -classification procedures of audit on signs; the procedural providing of process of receipt of public accountant proofs is through arrangement and expansion of maintenance of the stages of evaluation of the internal checking system; the documentary providing of application of procedures of audit is on the corresponding stages of the job processing from a grant to the confidence. Got further development: -tool introduction of strategy of audit of the financial reporting; the scientifically-methodical going is near the calculation of level of importance of disparities; -typification of analytical procedures taking into account home and world experience of their realization; -methodology evaluation peculiar to the risk in the process of public accountant verification; -mechanism forming of the system of providing of quality of audit. The results of scientific researches drawn on by Zaporizhzhya regional state administration(№ 0826/0603, 15.03.12), by the Zaporizhzhya municipal backing of enterprise(№ 803, 02.03.12) fund and other organizations.