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The goal of the article is to present the theoretical and empirical research as for development of preschoolers’ personal privacy and to determine their parents’ contribution to this process. Research methodology: In order to find out ways of preschoolers’ privacy development and parental attitudes towards it, the sample of adults was divided into two groups for comparison: 84 parents (42 parents of 4-year old children and 42 parents of 6-year old children). To this end, the following diagnostic techniques were used: the questionnaire “Sovereignty of a psychological space” (Nartova-Bochaver S.K.), the method “Actors and typical causes of conflicts at each age stage” (Venkova N.A.). Two groups of children of 4 (n=26) and 6 (n=28) years were examined with the method “My house” to study characteristics of preschoolers’ psychological boundaries, their dynamic features and methods of protection, (Silina O.V.). Methods of mathematical statistics were used to estimate empirical data. Research results: The empirical research of 84 parents (Ukraine) having children in preschool age show that preschoolers’ personal privacy is mainly developed due to expansion of such components of their psychological space as personal territory, habits and values. The closest social environment, in particular parents, is only partly ready to support children’s pursuit for the sovereignty of their psychological space. Discussion: The psychological support of preschoolers’ privacy development is possible only with psychological work with their parents as leading agents of their socialization. This work should be aimed at harmonization of parents’ attitudes towards children’s claims to have a personal space. Such support should include psychological enlightenment, active social psychological trainings, counselling and psychotherapy, specially organized for all actors influencing children’s psychological space development.

The purpose of the article is research and generalization of organizational and methodical approaches to the audit of financial results and development of directions for their improvement. The purpose and tasks of the audit of financial results are revealed in the article. The levels of the legal framework used during the audit are defined: the first - codes and laws of Ukraine, the second - accounting and auditing standards, the third - branch regulations, the fourth - regulatory documents at the enterprise level. The sources of the audit are highlighted, which are grouped into basic documents that regulate the accounting of financial results. These include primary documents, accounting registers, financial reporting, tax reporting, and non-financial reporting. Approaches to the audit of financial results based on the results of research by domestic scientists are analyzed. The stages of the audit are defined (organizational, preparatory, main (technological), final). The sequence of planning the audit of financial results is proposed, which includes the collection of information about the financial and economic activity of the enterprise, the analysis of the main economic indicators, the verification of the mutual consistency of the indicators of the financial reporting forms, the determination of the level of materiality and the assessment of the audit risk, the assessment of the state of the internal control system, the drawing up of the plan and the verification program. Approaches to the development of an audit program (accounting, legal, industry) have been determined. Possible errors detected by the auditors during the inspection were analyzed (violations in determining the cost of works and services, display of interest received from the bank, write-off of general production costs, display of errors of past periods in financial statements). An algorithm for checking the comparability of the Balance Sheet and the Statement of Financial Results is presented. A format for summarizing the results of the audit of financial results is proposed, which will ensure the visibility of the work performed by the auditors and the control of detected errors, violations and remarks.