BUSINESS INFORM №11-2013

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

54

Section: Accounting and Auditing
UDC 336.225.674(477)
Soboliev V. M., Sliunina T. L., Rosit T. V.
Main Problems and Prospects of Audit Development in Ukraine (p. 324 - 328)
The article analyses influence of the world crisis phenomena upon the national economy, shows a significant necessity of using international reporting standards. It justifies a necessity of strengthening financial control, the goal of which is to detect shortcomings in financial reports and recommendations regarding their elimination in order to ensure trustworthiness of reports. It considers main problems of audit activity and identifies necessary measures and ways of their solution. It reveals and justifies possible directions of prospective development of audit in Ukraine with consideration of the process of transition of economic subjects to international standards of financial reporting and marks out a necessity of strengthening the role of the state institutions in further audit development. It analyses the insufficient control over the quality of audit services and statistical material regarding the number and specific features of operation of audit firms and private auditors in Ukraine.
Keywords: audit, external audit, audit standards, reporting standards, audit services
Fig.: 1. Bibl.: 9.

Soboliev Volodymyr M. – Doctor of Sciences (Economics), Professor, Professor, Department of the Economic Theory and Economic Methods of Management, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]
Sliunina Tetiana L. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Statistics, Accounting and Taxation, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]
Rosit Tetyana V. – Candidate of Sciences (Economics), Associate Professor, Department of Statistics, Accounting and Auditing, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Soboliev, Volodymyr M., Sliunina, Tetiana L., and Rosit, Tetyana V. (2013) “Main Problems and Prospects of Audit Development in Ukraine.” Business Inform 11:324–328.

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