AUDIT SERVICES IN THE CONTEXT OF THREAT TO AUDIT INDEPENDENCE

Анотація

The question of the content and list of audit services and their types remains debatable today. Scientists pay insufficient attention to the study of threats to independence, the development of measures aimed at identifying and eliminating them, and achieving an acceptable level of audit independence. Therefore, the study of audit services in the context of possible threats to audit independence is an urgent problem that requires detailed study in terms of adapting the theory and practice of auditing in Ukraine to EU requirements. The study is aimed at ensuring the need to observe the principles of integrity in the relationship between the subjects of audit activity and the customers of audit services, improving the quality of the provision of such services, and ensuring the prestige of the auditor profession. Its purpose is to systematize types of audit services, as well as measures aimed at preventing threats to audit independence. To achieve the goal, the main tasks of the research are defined: to characterize the composition of audit services; identify the main factors that must be taken into account when assessing threats to independence; systematize measures aimed at preventing threats to audit independence. The article systematizes key approaches to determining the essence of audit services, examines the main types, emphasizing the fact that in the conditions of dynamic development of economic processes, it is impossible to compile an exhaustive list of such services. It has been established that the consideration of audit services by the majority of scientists is carried out through the prism of economic and legal support of the activities of economic entities by providing a list of such services, but without a specific definition of the term "audit service". The types of threats affecting the independence of the audit and the main factors that should be taken into account when assessing threats to independence have been studied. In order to prevent threats to independence when providing audit services, it is recommended to take into account a set of measures aimed at preventing non-compliance with the regulatory and legal regulation of the process of providing audit services, as well as measures within the scope of the subject of audit activity and in the client's company.

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