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Quality control of auditing: ukrainian prospects

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dc.contributor.author Khorunzhak, Nadiya
dc.contributor.author Belova, Iryna
dc.contributor.author Zavytii, Olha
dc.contributor.author Tomchuk, Viktor
dc.contributor.author Fabiianska, Viktoriia
dc.date.accessioned 2020-10-27T12:55:49Z
dc.date.available 2020-10-27T12:55:49Z
dc.date.issued 2020
dc.identifier.issn 2236-269X
dc.identifier.uri https://r.donnu.edu.ua/handle/123456789/760
dc.description.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. en_US
dc.language.iso en en_US
dc.subject audit; audit activity; control; model; audit quality; criteria; control subjects. en_US
dc.title Quality control of auditing: ukrainian prospects en_US
dc.type Article en_US

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