BUSINESS INFORM №1-2017

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42

Section: Accounting and Auditing
UDC 657.6:338
Vasyliuk M. M.
The Organizational Ensurance of the Quality Control of Audit and Auditing Services (p. 262 - 267)
The article explores the practice of organizing quality control of audit and peculiarities of implementing audit services in Ukraine. It has been proved that adaptation of audit in the national circumstances has a number of difficulties related to the poor development of the national economic environment. The peculiarities of organization of an in-house system for management of quality of auditing services were considered. Directions for improvement in the quality of professional audit services have been determined, recommendations on improving efficiency of a system for organizational ensurance of control and improving the quality of auditing services have been proposed.
Keywords: quality of audit, organizational ensurance of control, auditing services, quality evaluation, in-house system for management of quality of audit services, implementation of the audit quality control
Fig.: 2. Tabl.: 1. Bibl.: 12.

Vasyliuk Maria M. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Auditing, Vasyl Stefanyk Precarpathian National University (57 Shevchenka Str., Ivano-Frankіvsk, 76018, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Vasyliuk, Maria M. (2017) “The Organizational Ensurance of the Quality Control of Audit and Auditing Services.” Business Inform 1:262–267.

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