The aim of the thesis is a scientific development of theoretical, methodological, organizational and applied the provisions of the audit strategy of enterprise development in the emerging information economy. The object of study is the auditing and its role in the strategic management. The subject of the study is a set of theoretical, methodological, organizational and applied principles of auditing strategies of enterprises in the emerging information economy. Methods: induction and deduction, analysis and synthesis, abstraction and specificity, classification and comparison, systematic, historical and logical, expert assessment, forecasting, structural analysis, risk assessment, testing. Scientific novelty of the results is a comprehensive study and justification audit strategies for enterprise development, highlighting its theoretical, methodological, organizational and applied aspects. First:-The concept of audit strategies, development of enterprise-defined system of factors that shape the perception of the users of audit services;-grounded theoretical basis of modeling technological maturity audit whereby the audit singled out defining characteristics of strategic systems-methodological principles developed analytical review risk management capacity state enterprises. Improved:-concept of construction and use of information systems, accounting and audit-theoretical and methodological basis of strategically oriented accounting system modeling and strategic indicators developed based competitor scorecards W-Scorecard;-ordering of audit tests to perform audits of financial statements and verification of information ,-approaches to the calculation of audit risk by introducing new elements and adapting to check historical and projected financial information;-forming areas of control and diagnostic procedures audit, methodological and organizational approaches to audit of investment projects on the basis of related audit tests. Further developed:-specification content control and its objectives in managing development of enterprise-development approaches to accounting policies, and methodological aspects of the use of general and applied techniques of audit strategies of the company;-study strategic aspects of the business entity and its environment in During the audit, justification analytical study projected financial information. The study implemented in the activity: - National Center for Bank Personnel of Ukraine (№ 14-01, 26.01.2012), Lviv and Zakarpattia regional offices of the Union of Auditors of Ukraine (№ 17-02-11, 12.09.2011 and № 05/11, 16.12 .2011), and others., and the learning process of Lviv Commercial Academy (№ 17-20/03, 20.03.2012).
