Ryadska V. Audit in development of entrepreneurship activities in Ukraine

Dissertation is devoted to development of theoretical, methodological and organizational basics of audit. Functional tasks of audit that influence conditions of enterprise activities at macro- and microlevels were justified. The place of audit at the system of economic sciences was researched. The theory and methodology of audit was further developed: the object and subject of audit was clarified, new principles and postulates of audit were formulated. The conceptual model of formation and development of audit institute in Ukraine and globally was developed. In the dissertation it was justified directions for further improvement of audit institute and other institutes related to it. Mechanism for insuring professional independence and responsibility in audit was researched, the connections between its' components were identified and the audit directions were named. The multilevel conceptual model of audit product quality was developed. The complex of indicators for evaluation of audit quality was proposed. It was researched the system of quality assurance of audit services. The connections between sources of economic information attributes forming and assignments of audit practice. The new object of audit was justified - integrated reporting. The necessity to confirm local components of multiplicative reliability of integrated reporting was proved. The necessity to evaluate effectiveness of corporate management in the course of financial reporting was justified. The necessity to identify audit assignments in a separate segment of "tax audit" was justified.