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Quality control of auditing: Ukrainian prospects

机译：审计质量控制：乌克兰前景

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摘要

The authors conducted a study of the current audit quality control system in Ukraine to develop proposals according to the main areas of its development and improvement based on the positive foreign experience and criteria determined by users of audit services. The information base of the empirical study was the data from the reports of the Audit Chamber of Ukraine on the activities of audit companies and their statistical indicators. The results of the study, analytical findings and recommendations for practice and research prospects are presented in the article. The provisions of the current legislation of Ukraine are used as a source of representation of conceptual definitions and methods for assessing the quality of audit in Ukraine. The research methodology is based on theoretical generalizations and the use of the scientific tools, including comparative analysis, a survey of users of audit services regarding its qualitative characteristics and the study of the experience of foreign countries. The necessity of introducing social (public) supervision, development of internal audit quality control, increasing the responsibility of audit entities, will help to overcome the identified shortcomings associated with the quality parameters of the provided audit services. A number of hypotheses are formulated, which were confirmed during the study or require additional research. The proposed recommendations can have a positive impact on the overall quality of audit activities, provided that they are put into practice in a comprehensive manner. Thus, it is not necessary that they all be implemented at the same time. sequential implementation option is possible.
机译：作者对乌克兰目前的审计质量控制系统进行了研究，以根据其发展和改进的主要领域，根据审计服务用户确定的积极外国经验和标准，制定提案。实证研究的信息基础是乌克兰审计会议关于审计公司和统计指标活动的报告的数据。本文介绍了研究结果，分析调查结果和实践和研究前景的建议。目前乌克兰立法的规定被用作评估乌克兰审计质量的概念定义和方法的代表性。研究方法基于理论概括和科学工具的使用，包括比较分析，对其定性特征的审计服务用户的调查以及对外国经验研究。介绍社会（公共）监督的必要性，内部审计质量控制的发展，增加审计实体的责任，将有助于克服与​​提供的审计服务的质量参数相关的所确定的缺点。配制了许多假设，在研究期间确认或需要额外的研究。拟议的建议可以对审计活动的整体素质产生积极影响，但他们以全面的方式实施。因此，它们都不有必要同时实施。序贯实现选项是可能的。

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