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Improving the Professional Requirements for Auditors in the Context of Independent Audit Reform in Ukraine
Fabiianska V. Y.

Fabiianska, Victoria Yu. (2020) “Improving the Professional Requirements for Auditors in the Context of Independent Audit Reform in Ukraine.” Business Inform 7:189–199.
https://doi.org/10.32983/2222-4459-2020-7-189-199

Section: Accounting and Auditing

UDC 657.6

Abstract:
The article is aimed at improving the professional requirements for auditors in the context of independent audit reform in Ukraine. The research methodology is based on theoretical generalizations and use of scientific instruments, including comparative analysis and analysis of the provisions of current legislation of Ukraine in the area of independent audit regulation. The research findings and recommendations on the prospects for improving the professional qualities of auditors are presented according to the aggregate measures proposed by the author. The peculiarities of the new auditor certification system, introduced by the law of Ukraine «On audit of financial statements and auditing activity» and detailed in the project of orders of the Ministry of Finance of Ukraine, aimed at fulfilling the requirements of the article 19 of the the law of Ukraine, are studied. As a result of the research, the ways to improve the professional qualities of auditors have been allocated, in particular: practical focus of tasks at the qualification exam; gaining practical experience of candidates in auditors; improving the auditors’ professional skills; obligatory availability of certificates (diplomas) of professional organizations confirming the high level of knowledge on the international standards of financial reporting for auditors, which carry out the obligatory audits of financial statements and mandatory audit of financial statements of the subjects of public interest. It is specified that it is not necessary that all the requirements are implemented simultaneously, the variant of consecutive implementation thereof is possible. The practical significance of the recommendations developed is that their consideration in the gaining and maintenance of professional qualities of auditors will allow to ensure a qualitatively new level of the national audit that is able to compete with international auditing firms.

Keywords: certification of auditors, theoretical exam, qualification exam, professional qualities.

Fig.: 2. Tabl.: 1. Bibl.: 15.

Fabiianska Victoria Yu. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Audit and State Control, Vinnytsia National Agrarian University (3 Soniachna Str., Vinnytsia, 21008, Ukraine)
Email: [email protected]

List of references in article

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Krasilnikova, I. V., Melnik, M. V., and Kazakova, N. A. “Razvitiye sistemy kvalifikatsionnoy attestatsii auditorov v Rossiyskoy Federatsii: problemy i resheniya“ [Development of a System of Qualification Certification of Auditors in the Russian Federation: Problems and Solutions]. Uchet. Analiz. Audit. 2017. https://accounting.fa.ru/jour/article/view/181/182
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Lysko, N. A., and Khutornyi, D. V. “Naukovyi pidkhid do vydozminy audytu v umovakh yoho reformuvannia v Ukraini“ [Scientific Approach to Modifying Audit under its Reformation in Ukraine]. Ekonomika, finansy, pravo, no. 10/1 (2015): 44-53.
Nazarova, K. O., and Fedorenko, O. P. “Audyt diialnosti merezhevykh ryteileriv v umovakh ekonomiky z vidkrytym dostupom“ [Audit of the Activities of Network Retailers in the Open Access Economy]. Biznes Inform, no. 1 (2020): 284-290. DOI: https://doi.org/10.32983/2222-4459-2020-1-284-290
Shulha, S. V. “Napriamy udoskonalennia rehuliuvannia audytorskoi diialnosti v konteksti hlobalnykh zmin“ [Ways to Improve Regulation of Audit Activities in the Context of Global Change]. Naukovyi visnyk Natsionalnoi akademii statystyky, obliku ta audytu, no. 3 (2019): 67-75. DOI: 10.31767/nasoa.3.2019.06
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[Legal Act of Ukraine] (2019). https://mof.gov.ua/uk/draft-laws-and-regulations-in-2019
“Meta i zavdannia diialnosti Federatsii audytoriv, bukhhalteriv i finansystiv APK Ukrainy“ [The Purpose and Objectives of the Federation of Auditors, Accountants and Financiers of the AIC of Ukraine]. http://federation.faaf.org.ua/pro-federatsiyu/meta-i-zavdannya-diyalnosti-fabf.html
“Audyt finansovoi zvitnosti MSFZ (IFRS, GAAP)“ [Audit of IFRS Financial Statements (IFRS, GAAP)]. http://www.credo-audit.com.ua/ua/content/index/830
[Legal Act of Ukraine] (2018). https://www.apu.com.ua/wp-content/uploads/2013/12/07.11.2018-Рішення-ОСНАД-Перелік-профорганізацій-converted.pdf

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