Audit

Work number - П 5 FILED

Audit : textbook [edited by G. M. Davydov, M.V. Kuzhelnyi]. - 2nd ed. revised and amended. - K. : Znannya, 2009. - 495 p. ISBN 978-966-346-733-3

Visa "Approved by the Ministry of Education and Science of Ukraine as a Textbook for Students of Higher Education Institution Studying in Educational and Professional Program of Bachelor "Accounting and Auditing" provided in accordance with the letter of the Ministry of Education and Science of Ukraine №1/11-5893 dated July 22, 2009.

The total circulation of the textbook is 1000 copies.

Applicants (7 including 1 posthumously): G.M. Davydov,M.V. Kuzhelnyi, H.B. Nazarova, O. B. Pugachenko, T.V. Fomina, N.S. Shalimov, O.V. Shelkovnikova.

The higher education institution, which is submitted the textbook: Kirovohrad National Technical University Ministry of Education and Science of Ukraine, Kropyvnytskyi, 2016.

The purpose of the textbook. In modern conditions of development of higher education in Ukraine, joining the European research area, scientific-teaching process should provide students with a comprehensive understanding of the development of audit and auditing activities, their place in the system of socio-economic relations and the national financial control. The purpose of this textbook is a comprehensive presentation of the theoretical foundations of auditing and audit activities, organizational and methodological principles of audit and other audit services in the context of implementing of International Standards on Quality Control, Auditing, Review, Other Assurance, and Related Services, Code of Ethics for Professional Accountants issued by the International Auditing and Assurance Standard Board of the International Federation of Accountants and adopted in our country as a National since 2003. The textbook is aimed at students of economic specialties, postgraduate students and teachers of higher educational institutions, auditors and practitioners in the sphere of independent and public audit.

The novelty of the textbook is that for the first time it is considered not only the requirements of International Standards of Auditing but the complex requirements of the International Standards on Quality control, Auditing, Review, Other Assurance, and Related Services, Code of Ethics for Professional Accountants; the audit and audit activities are presented as a comprehensive system that combines the following components: an entrepreneurial activity, profession, branch of economic science; not only the organizational and methodological provision of implementation audit engagements are disclosed but  of the entire range of audit services taking into account the introduction of the concept of "assurance  engagement" and its elements.

Practical value of the textbook lies in the fact that it is proposed the improved organizational and methodical approaches to the fulfilling of audit engagements with different objects, which are a consist of standardized representation of the main elements, and can be used in the development of recommendations for further improvement of organizational and methodological foundations of practice of auditing, other assurance engagements, related and other services.