Lozovytskyj S.P. Methodical and organizational. aspects of accounting and auditing of holding companies - Manuscript.
The thesis for academic degree of a candidate in economic sciences on speciality 08.06.04. – Accounting, Analysis and Auditing. Lviv Academy of Commerce.- Lviv, 2004.
The thesis is devoted to research the urgent issue of the organization and methodical accounting and auditing in holding companies. The peculiarities of organization and methodology of financial accounting in holding companies are defined in the thesis. The mehtodology of organization financial accounting holding companies is formed as the organized-regulation model. The conceptual model of management accounting in holdings is formed on a basis of the business – process of holding management. The peculiarities of process of auditing of the consolidated financial reporting are explored and the model of auditing risk for holding companies is developed. Practic importance of achieved results is on opportunity for exploitation and practical recommendations in organization of accounting system in holding companies in different branches of industry.
Keywords: holding company, system of accounting, financial account, management accounting, model, auditing risk.