Dmytrenko I. Theory, methodology and organization of audit of the corporate systems.

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0515U000648

Applicant for

Specialization

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

30-06-2015

Specialized Academic Board

Д 26.870.01

National Academy of Statistics, Accounting and Auditing

Essay

The aim of this study is to develop a comprehensive research of theoretical, methodological and organizational bases of the audit enterprise in Ukraine that provides a solution to major applications to increase the level of confidence of users to audit results, the creation of conditions for the growth of an independent audit of its public recognition. The subject of the study is a set of theoretical, methodological and organizational principles of corporate audit systems. The study used general scientific and special methods of cognition. The research results brought to the applicant's level of practical use by governments, regulatory bodies in the field of audit activity in Ukraine, accounting firms, companies, non-corporate systems, and educational institutions, namely the Accounting Chamber of Ukraine; Audit Chamber of Ukraine; number of audit firms, as evidenced by the relevant acts: OOO AF "Lex-Service" LLC AF "Nika-Audit", LLC AF "LOT", OOO AF "control-audit", OOO AF "KRESTON-gcg"; companies in the status of enterprise "Naftogaz", Group of Companies "Proviant"; as well as in the educational process of the Donetsk National University of Economics and Trade named after Mikhail Tugan-Baranovsky, the National Center for Accounting and Auditing of the National Academy of Statistics, Accounting and Auditing.

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