FORMATION OF FUNCTIONAL MODEL OF EXTERNAL AUDIT SYSTEM IN UKRAINE
Journal Title: Экономика и финансы - Year 2013, Vol 1, Issue 12
Abstract
The current state of the external audit in Ukraine is analysed. It is ascertained, that discrepancy of current external audit system is not facilitating to the formation of a proper level of its quality. Comparative analysis of Ukraine legal requirements of audit proceeding regulation and the requirements of EU “Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts” is conducted. On this basis is developed a new model of the functional model of external audit system, which involves the operation of two competent authorities: 1) public oversight body, that will consist of delegated by some state institutions representatives (not practicing person, that was engaged in supervisory and regulatory functions of the areas to be under external audit) and 2) self-regulatory organizations. The termination of the Audit Chamber of Ukraine is substantiated
Authors and Affiliations
O. I. Skasko
Keywords
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