BUSINESS INFORM №2-2017

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45

Section: Accounting and Auditing
UDC 657.6:338
Vasyliuk M. M.
The Institutional Approach to the Quality of Activity of the Audit Actors (p. 302 - 306)
In the article is discovered that one of the reasons for the lack of competitiveness of economic entities in Ukraine is a poor quality of status of the institutional environment. As a result of the author’s own research, the necessity for definition and approaching to auditing as an audit institution has been substantiated. In this regard, the relationship of the process of establishing an audit institution with institutionalization of the concept of auditing quality is taken into consideration. According to the results of the analysis, carried out by the author, directions for ensuring the auditing quality through a modern system of institutional regulation of the auditing activity have been formulated. The article substantiates the conclusion that importance of the institutional relations for the auditing activity participants is that they are the primary mechanism for satisfaction and harmonizing diverse interests that depend on their objectives, experience, and the knowledge acquired.
Keywords: institutional approach, quality of audit, audit institution, conception of audit, ensuring the auditing quality, auditing, professional regulation, institutional environment.
Fig.: 1. Tabl.: 1. Bibl.: 16.

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 English
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Reference to this article:
Vasyliuk, Maria M. (2017) “The Institutional Approach to the Quality of Activity of the Audit Actors.” Business Inform 2:302–306.

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