NORMATIVE AND PRACTICAL PARALLELS IN DEVELOPMENT OF AUDITING SERVICES IN UKRAINE
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 11
Abstract
The author of the article substantiates that it is important to obtain scientific knowledge in the development of auditing services, taking into view various factors. Research indicates that the development of auditing services became very active and auditors are beginning to pay more attention to other non-audit services, which helps to develop auditing market. The author points out different levels of regulatory support for quality assurance of auditing services and real situation on the market. The author’s idea of standardization is that the internal standards must be individual and take into account the specifics of a particular firm.
Authors and Affiliations
O. R. Antoniuk
Keywords
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