Special place in ensuring trust in the relationship between the state and society belongs to effective public control over government bodies which in most developed democratic countries is realized in the form of the state audit. Thus, this article grounds the need for a systematic approach to...

Due to the transfer of certain categories of business entities to international standards accounting, practical application of the International Financial Reporting Standards today are highly important for business entities in Ukraine. The article covers the specifics of financial statements...

The article provides analyzes of production cost at bakeries under socially-oriented government policy. Based on the study of problems different production capacity bakeries are facing today, the author highlights the main factors that prevent from effective implementation of analytical...

The possibility has been analyzed as to computerization of control over accounting and information systems data in terms of cash and payments in company practical activity provided that the problem is solved of the existence of well-functioning single computer network between different units of...

The article reviews the content of auditor's reports of Ukrainian public companies whose shares are listed on the Warsaw Stock Exchange in terms of the presence of modifications to the auditor's opinion and emphasis of matter paragraphs. There are revealed the key shortcomings, as seen by an...

The article studies practical aspects of internal production cost control organization in meat production. Purpose of the study is to give recommendations as to set-up of efficient internal cost control in view of organization- and process-related features of meat production. Authors made...

The issue of funding as an integral part of the problem of ensuring regulatory accounting and auditing bodies independence, have appeared in scientific research relatively recently. The previous funding model, mainly based on voluntary contributions, became obsolete, and modern circumstances...

The Article deals with issues of improving methods of planning and carrying out internal audit in conditions of risk-oriented approach to audit according to the indices of value-based management system - VBM (Value Based Management) using the risk card (risk matrix). A risk card (risk matrix)...

Information support for audit is an integral part of the procedure which enables auditors to fully carry out their job. Without the relevant information available on a particular business performance one should not expect to obtain fair audit data. The article proposes the ways of improving the...

Information support for audit is an integral part of the procedure which enables auditors to fully carry out their job. Without the relevant information available on a particular business performance one should not expect to obtain fair audit data. The article proposes the ways of improving the...