QUALITY CONTROL OF WORK OF AUDITORS: A THEORETICAL AND PRACTICAL ASPECT
Journal Title: ЕКОНОМІЧНИЙ ДИСКУРС - Year 2018, Vol 1, Issue 3
Abstract
During the period of formation of market relations in Ukraine, the audit has established itself as an integral part of the infrastructure of the modern economy and as an independent professional entrepreneurial activity. However, despite the high pace of development, to date, the current legislation governing the legal status of auditors and audit firms needs to be improved, reformed, based on the approximation of audit standards to international standards of auditing. All measures for the rational and competent organization of the audit process, the use of specific methods (techniques) and audit procedures caused to ensure a high level of quality of auditors. Based on this, the greatest attention is required to the problem of quality control of the audit. The research is based on legislative and regulatory acts, articles, monographs, scientific works of domestic and foreign scientists. The article highlights the need to understand scientific approaches to the theory and practice of audit, as well as the need to integrate them into a certain integrity of the audit, aimed at improving its quality. The main problematic issues of theoretical and practical nature are highlighted, the necessary measures and ways of their solution are determined. Development of audit in Ukraine requires changes in the economic system of the company and is determined by the requirements of the market economy, the most important element of which is audit. All measures for the rational and correct organization of the audit process, the competent application of certain specific methods and techniques of audit should ensure a high level of quality of audit activity.
Authors and Affiliations
Nadia Bugay
Keywords
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