Rudnyts'kyj V. 3. Auditing under the control system: methodological and organizational aspects (on the example of Ukraine's consumer cooperation enterprises)

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0599U000265

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

24-06-1999

Specialized Academic Board

Д 58.082.01

Chortkiv College of Economics and Business

Essay

The definition of auditing essence is pointed out, the classification of auditing types and objects is proposed, new model of audit risk definition in principle due to the risk of external control and its expert-analytical estimation is covered in the thesis. The author underlines the peculiarities of methology and organization of internal auditing on the example of Ukraine's consumer cooperation

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