Організаційно-методичні підходи аудиту та аналізу фінансової звітності

Abstract

The qualification paper summarizes the theoretical and methodological principles of auditing and analysis of financial statements and development of practical recommendations regarding improvement of their organizational and methodical approaches in order to ensure necessary information of different users, the reliability of which must be confirmed by auditing practice. Suggestions for improving the organizational and methodological approaches to the audit and analysis of financial statements are provided.