QUALITY OF AUDIT SERVICE IN UKRAINE

Анотація

Introduction. The article deals with problematic issues concerning the quality of audit services. Globalization of economic relations, creating additional advantages for market participants, carries a number of risks. That is why more and more people represent different segments of society, making decisions based on information that they themselves can`t perceive and control in a timely and correct manner; seek independent auditors to assess the reliability of such information. Purpose. The purpose of scientific research is theoretical substantiation and development of methodological recommendations for improving the quality of audit services. Results. To achieve the goal, the concept of the quality of audit services has been investigated, as well as the comparison of the two concepts of "quality of audit services" and "quality of financial reporting", since the main information product of the audit is financial statements. The necessity of users of financial reporting and their interests in qualitative audit services is considered, as well as the scheme of the model of the system of internal quality control of audit activity, which can be represented by two components: internal structure and external environment. Realization of the presented model in practice consists in developing and documenting the principles and procedures for auditing the quality of the audit, their continuous analysis, evaluation and corrective actions. Three levels of quality control of audit services and regulatory legal regulation of audit activity are also considered. The necessity of improvement of theoretical and practical aspects of the quality of audit services is substantiated.

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