BUSINESS INFORM №11-2016

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54

Section: Accounting and Auditing
UDC 657. 635(477)
Naumova T. A., Kyrylieva L. O., Chernikova I. B.
The Organizational-Methodical Aspects of Quality Control of Audit Services in Accordance with the Legislation of Ukraine (p. 325 - 330)
Objectives of the article contain analyzing the current status of the market of auditing services of Ukraine and examining the basic directions of its development, studying characteristics of this segment of market, defining the components of the quality control as to audit services, taking account of interests of the major groups of users of financial reporting. An analysis of both the results of audit activities and the status of audit services market has shown that, along with the trend towards reducing the number of the audit activity entities in Ukraine, there has been a growth in the volume of services provided by the audit activity entities in the country, as a whole. Definitions of the term of «quality assurance of audit services» as well system for as evaluation of audit quality in the scientific and scientific-methodical literature have been researched. Both the place and the role of quality of audit services have been considered in accordance with the levels of ensuring control of their quality. The necessity of amending the Ukrainian law on audit activities that are aimed at improving the quality of audit services, improvement of business climate, and adaptation to the European Union legislation, has been substantiated.
Keywords: audit, auditor, audit services, quality control, quality assurance, audit activity
Fig.: 1. Tabl.: 2. Bibl.: 17.

Naumova Tatyana A. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Auditing and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Kyrylieva Liudmila O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Auditing and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Chernikova Irina B. – Candidate of Sciences (Economics), Associate Professor, Professor, Department of Accounting, Audit and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Naumova, Tatyana A., Kyrylieva, Liudmila O., and Chernikova, Irina B. (2016) “The Organizational-Methodical Aspects of Quality Control of Audit Services in Accordance with the Legislation of Ukraine.” Business Inform 11:325–330.

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