MARKET OF AUDITING SERVICES OF UKRAINE: STATE AND PROSPECTS UNDER CONDITIONS OF EUROPEAN INTEGRATION
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 3, Issue 3
Abstract
Introduction. The conditions of auditing activity do not completely correspond to current requirements in Ukraine. European integration processes, happening in Ukraine, need improvement of legislature on audit, determination of ways as to improvement of national system of audit, strengthening of its status and rise of its importance under conditions of European integration. Methods. The common scientific methods are used in the research prosess, such as analysis and synthesis, as well as methodic procedures of systematization, consolidation and comparison. Methodological base of the research is made by dialectic method, enabling studying of genesis of audit in the system of social and economic relations, determining the directions of auditing activity development under conditions of European integration. Dialectic method considers all phenomena and processes in relation, development and interconditionality. Results. The article has studied issue of improvement of domestic legislature on audit and its adaptation to the Directives of the European Union. European approaches are focused at establishment of a transparent and socially controlled institutional model, system to secure quality of auditing services and transparency of auditors’ activity. The author notes reasonability to establish bodies of social control, which have to be a reliable and necessary element of professional activity of an auditor, as well as support people’s trust to the activity of auditors. We have made analysis of conditions of auditing activity in Ukraine and defined a tendency to decrease of the number of auditors and subjects of auditing activity and also increase of the amount of supplied services, as well as decrease of the share of tasks on confidence security and broaden the list of other professional services. It is proved that increase of the kinds of services, provided by auditing companies, on one hand, is caused by the attempt to keep clients, looking for alternative sources of income, on the other hand – high dynamics of development of auditing services makes problems for promoting of them at the market. Discussion.The further research should be make in the direction of control for the quality of auditing services in relation to subjects of social interest.
Authors and Affiliations
Hanna Syrotyuk
Keywords
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