Scientific Journal of KubSAU

This article reveals the essence and importance of accounting documents in enforcement activities and presents a scheme of motion analysis of accounting and financial information about a business transaction, based on the concept of accounting expertise developed classification of accounting documentation and defined the role and importance of documents in the research process

In the article, the author considers the essence of tax risks, summarized methodological approaches to the determination of tax risk classification and systematization of tax risks; stages in the analysis of tax risks

This article considers the problem of development of audit activities as a practical view, and the concept of evolution as science. We have summarized the reasons for appearance and existence of audit, which are the following: separation of powers between the management and the owners of economic subjects; there is not confidence from the external interested users to information about the safety of financial statements; it is necessary to obtain the assurance of economic safety as additional factor of stability. There is a detailed interpretation of definition the "audit", considering the current economic realities, from the position of the sphere of scientific knowledge and from the position of practical activities in the part of verification reports by the independent experts and as an element of economic safety of the company and the country. The trend of market development for audit services was defined and aimed for its consolidation. The perspective of development does not connect with the classic audit of accounting reporting, but it connects with development forecasts for the company. The audit should "look into the future" of each client, which must be recorded in an audit report for improving the quality. The author offers a new paradigm of broad understanding of the audit as a form of independent monitoring, which allows to develop and to realize the concept of auditing business that meets the needs of modern society

This article contains the answer for the question about the "shadow" sector of the national economy, there is the author's interpretation of "shadow economy" as a self-organizing system, which develops itself according to the main economic principles and situates in harmonious coexistence with the economic environment. We have identified the main causes of the appearance of shadow structures, stages (birth, development, maturity, decline and death), their characteristics and offered the basic directions for fight with the shadow economy. This research was illustrated with drawings and analytical tables. The author reveals the essence of the system of national accounts, as a system of indicators which were recorded in the form of accounts that reflect the different sides of the reproduction processes in the economy, it identified the main indicators and schematically illustrates the relationship of these indicators. We have estimated the size of the shadow economy in different countries, identified factors that help to the development of shadow structures, including the imbalance of demand and supply, which is caused the deficit of goods and services. The author presents the main trends of spreading the shadow economic activities (financial, economic, legal, administrative, social and political) and the direction of fighting against the shadow economy, with the help of mass supporting this struggle in society

The article is devoted to the internal audit improvement of accounts receivable and accounts payable of wholesale and retail organizations. There is an interpretation of internal audit from two perspectives