THE SUMMARY
structure of diploma work is constructed according to the purpose and tasks of the work. The work consists Introduction (to the research work), three chapters, the conclusion, the list of the used literature and the appendix.Chapter 1 «Theoretical bases of accounting and audit system of insurance company» contains theoretical bases of accounting and audit system in an insurance.the second chapter of the research work «the Analysis of conducting accounting and audit of insurance activity in Republic Uzbekistan» the analysis of feature of accounting and audit of insurance activity in Republic Uzbekistan is carried out. third chapter «Improvement of an accounting and audit system in insurance» is based on the results second chapter. An actuarial method «Pro rata temporis» is automated in applied program product Ms Excel for calculating and estimates of unearned reserves.