Nowadays in the Republic of Belarus the derivatives market is still evolving and its volume is not
suitable for the needs of the innovative economy, however, economic conditions stimulate the organizations
to use the available ways to reduce the risks caused by market factors to an acceptable level. In this regard, the
audit of transactions with derivatives can be considered as an important and promising direction of research.
Because the positive audit opinion with other necessary documents can have a significant meaning in the
decision-making of the main users of accounting (financial) statements of the organization.
The purpose of the study is to research the current state of the audit of the transactions with derivatives and to
develop the methodological approach to the audit of this type of operations. The article considers the current
methodological approaches to the audit of operations with derivatives. Here are presented the purpose,
objectives and information support of the audit of these operations. Justified the model of the proposed objectbased
approach of segmenting the accounting data and the accounting reporting in the process of auditing
transactions with derivatives in the organizations in the Republic of Belarus, which will allow to estimate the
impact of derivatives on the financial statements of the audited entity fully and reliable, would help to express
the reliable opinion in the audit report.