Based on the substantiation of the necessity of changes in the management system of the enterprise in order to increase Ukraine's level in international economic ratings, a comprehensive model of the transformation of theoretical and methodological principles of accounting, analysis and audit in the management of foreign economic activity was developed. An approach to the formation of the accounting, analysis and audit principles of the enterprise's foreign economic activity, which takes into account the differentiation of decisions made in the system of management of foreign economic activity, it allows using the environment of the business entity to improve the efficiency of the implementation of foreign economic transactions. The basis of the theoretical and methodological principles of audit in the part of the suggested model of the transformation of the accounting system of transactions of foreign economic activity, which consists of tasks, elements of the method and objects of accounting, which form different processes of the types of foreign economic transactions, and provides increasing of the reliability of accounting information support, as it takes into account the influence of the internal and external environment of the enterprise. The methodical principles of the audit of export and import transactions of enterprises in the part of suggestions for improvement of documentary support, formation of the value of imported goods and reflection on the analytical accounting accounts of export-import transactions with goods, which increases the efficiency and reliability of the formation of responses to information requests of the system of management of foreign economic activity, was developed. The directions of improvement of the organizational and methodical provisions of audit for foreign economic activity of enterprises are grounded, taking into account changes in the tendencies of development of foreign economic activity at the micro and macro levels. The peculiarities of application of internal and external methods of management of currency risks in the system of enterprise accounting as an effective management tool were disclosed. It is reflected as the influence of the external environment in the accounting system and forms information support for users who make decisions on planning and development of foreign economic activity of the enterprise. The stages of obtaining foreign investments in accounting were substantiated, which promotes the modification of the methodological support of audit of foreign investments as the basis for the formation and improvement of the investment climate.

The aim of the article is to present the results of a study of the main problems and prospects for sustainable development of a green economy in Ukraine, as well as, using the example of forestry, the key aspects of environmental audit in ensuring sustainable forest management are identified. The results show that environmental audit can make a positive contribution to the sustainable development of a green economy. However, in Ukraine, as in other developing countries where economic goals dominate over environmental ones, the role of environmental audit is still limited. The methodology of conducting an audit has been improved in terms of assessing the possibility of reliable economic assessment of audit subjects to further reflect its results in analytical studies. It is established that the subject of internal economic and environmental audit is a set of economic, environmental, social, informational, organizational and other subsystems in the forestry system. It is determined that to optimize the cost structure, it is advisable to control the compliance of the amounts declared in the primary accounting documents – the amounts involved in the calculation of production costs.

. Under the current conditions of economic development, it is important for owners and shareholders to obtain an independent expert assessment of the effectiveness of the entity’s business. In connection with this, there is a need for wider application of analytical procedures in the audit. In the article the essence, levels and types of analytical procedures of audit are examined, peculiarities of application of analytical procedures during audit in the current conditions of development of the economy of Ukraine are determined. The necessity of improvement of analytical procedures of audit in conditions of increase of requirements to control its quality is substantiated. The shortcomings of estimation of financial stability of the enterprise are determined. In addition, the financial stability of the entity is determined by comparing the actual and optimal values (criteria) of the respective coefficients. The criteria used in programs are generalized and do not take into account the industry and the specifics of the enterprise. Such an assessment of financial stability in many cases does not actually reflect the actual situation on the subject of management. This is due to the fact that the majority of relative indicators of financial stability are determined by the ratio of own and attracted capital, while not taking into account their structure and peculiarities of formation. In addition, the financial stability of an entity is determined by comparing the actual and optimal values (criteria) of the respective coefficients. The criteria used in these programs are generalized and do not take into account the industry and the specifics of the entity’s activities. When applying modern information technology in the audit, we must carefully approach the choice of software products and the final interpretation of the results. In the article proposes a refined and expanded list of optimal values (criteria) of indicators of financial stability, taking into account the specifics of different branches of the national economy. An auditor in assessing the financial sustainability of a business entity — the customer, it is also advisable to take into account the features of his activity and, depending on this, adjust the criteria. To improve the quality of the audit, the use of analytical procedures should be adequate to the objectives and objectives of the audit, and the costs of their conduct should be correlated with the results obtained.

INTERNAL CONTROL SYSTEM: SOX-REQUIREMENTS APPROACH TO ASSESSMENTAbstract. The European integrational vector of Ukraine's development significantly enhances the requirements for the quality of enterprises` financial reporting that are subjects of public interest, and obliges them to build an effective system of internal control due to the open economy conditions and business chalanges, the availability of a reliable information environment, which would create unquestionable guarantees of investment preservation, becomes significant for the owners of invested capital. By adapting the best practice of doing business, domestic business entities seek to improve the reliability of their internal control system through the usage of tools that have been tested by many years successful business in developed countries. Particularly, under these conditions, the provisions of the Sarbanes-Oxley Act, whose previous perception was focused directly on compliance with the law, deserve merit, and participation in risk management was merely an idea. Today, compliance with the law is an important part of the company's risk management system. In the conditions of doing business in an open economy, this objective can only be achieved if the reliable control environments of the company represented by its internal control system are set up. Domestic methods for assessing internal control systems do not take into account the enterprises` needs to undergo SOX control and sjould be improved. The concept of constructing a matrix of internal control system assessment, which includes Control Matrix, Assessment, Remediation and Testing, is developed. The said units of the matrix of the internal control system assessment cover the homogeneous nature of the group of business processes depending on the factors that may affect the enterprise control environment. Each of these blocks can be expanded, depending on the size of the enterprise. The proposed development allows organizing the qualitative and operational work of the internal control system, which will contribute to the effectiveness of making managerial decisions and aimed at preventing the occurrence of fraud.

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