Please use this identifier to cite or link to this item:
Title: Quality control of auditing: ukrainian prospects
Authors: Khorunzhak, Nadiya
Belova, Iryna
Zavytii, Olha
Tomchuk, Viktor
Fabiianska, Viktoriia
Keywords: audit; audit activity; control; model; audit quality; criteria; control subjects.
Issue Date: 2020
Abstract: 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.
ISSN: 2236-269X
Appears in Collections:Методичні рекомендації

Files in This Item:
File Description SizeFormat 

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.