Metodolohichni ta normatyvno-pravovi aspekty audytu pidpryi︠e︡mnyt︠s︡ʹkoï dii︠a︡lʹnosti

A comparative study of foreign and Ukrainian methodological and legal aspects of enterprise audits. Chapter headings: The audit as a form of economic control of enterprises. The essence and subjects of audit control and its legal aspects. The requirements of audit control, its goals, tasks, functions, and objectives. Types of audits. Regulations of auditing. Principles and criteria of auditor evaluation. Audit plans. Audit evidence. Audit methodology. Audit procedures and their classification. Identification and evaluation of errors and fraud and the legal liability they entail. Identifying the relationship between various types of risk and their importance for developing independent audit procedures. Putting together an audit contract. The content, structure, and forms of audit conclusions. Organizing an audit in Ukraine: laws, obligations, and responsibility of its subjects.