CURRENT REALITIES AND PROSPECTS OF AUDITING ACTIVITIES IN THE CONDITIONS OF EUROPEAN INTEGRATION PROCESSES
Abstract
In modern conditions the issue of forming reliable and qualitative information about financial and economic activities of business entities acquires particular importance. Constant changes in the system of bookkeeping and tax accounting lead to significant errors, which in turn increases the place and role of the guarantor of the reliability of financial reporting indicators – audit. This is one of the most important types of services, which is becoming more and more relevant. In the article the authors analyzed the situation in the market of audit services in the dynamics for 2016-2020. It has been proved that the current state of the market of audit services is, first of all, expansion of the range of services; growth of professional competence and practical skills of auditors. It was substantiated that the market of audit services in general is significantly affected by significant changes taking place in Ukraine. The demand for audit services is dictated by the conditions of the business environment: macroeconomic processes (related, for example, to the integration of the country into the world market), government actions and legislation, the intentions of owners, consumer behavior. A set of measures to improve auditing activities in the country is proposed. The path of European integration chosen by the country requires harmonization of domestic legislation in the field of auditing activities with the conceptual framework of international standards. According to the authors, firstly, it is advisable to create public control over the work of audit firms that conduct audits of enterprises of public interest. Secondly, it is necessary to create an advisory body of public control and to separate its functions from the Accounting Chamber of Ukraine. Audit activity in Ukraine in the context of European integration processes certainly needs further discussions and comparisons, which, as a result, will certainly accelerate the harmonization of auditors' activities with European norms and standards. For the foreseeable future, it is necessary to look for appropriate ways and activities that would facilitate a flawless audit of financial statements.
References
Михалків А. А. Роль аудиту в забезпеченні достовірності фінансової звітності. Наук. вісн. Ужгородського нац. ун-ту. Сер. Міжнародні економічні відносини та світове господарство. 2016. Вип. 6, ч. 2. С. 105–107.
Редько О. Ю. Проблеми інституту аудиту в Україні. Бухгалтерський облік, аналіз та аудит: проблеми теорії, методології, організації. 2014. № 2. С. 200–209.
Мулик Я. І. Аудиторська діяльність в Україні: сучасний стан, реформування та розвиток. Агросвіт. 2020. № 7. С. 37–47.
Беренда Н. І. Фактори необхідності організації та проведення аудиту на підприємствах України. Економіка та суспільство. 2016. Вип. 2. С. 642–647.
Інформація про стан аудиторської діяльності в Україні у 2020 р. URL: http://surl.li/anmha
Гноєва І. М. Аналіз стану аудиторської діяльності в Полтавській області. Вісник КрНУ імені Михайла Остроградського. Сер. Бухгалтерський облік, фінанси та грошовий обіг. 2011. Вип. 6(71), Ч. 1. С. 211–215.
Долбнєва Д. В. Сучасний стан і напрями удосконалення аудиторської діяльності в умовах європейської інтеграції України та застосування міжнародних стандартів. Економіка і держава. 2018. №2. С. 72–76.
Mihalkiv, A. A. (2016). Rol auditu v zabezpechenni dostovirnostI finansovoyi zvitnosti [The role of audit in ensuring the reliability of financial reporting]. Nauk. visn. Uzhgorodskogo nats. un-tu. Ser. Mizhnarodni ekonomichni vidnosini ta svitove gospodarstvo, vol. 6, part 2, pp. 105–107.
Redko, O. Yu. (2014). Problemi institutu auditu v Ukrayini [Problems of the audit institute in Ukraine]. Buhgalterskiy oblik, analiz ta audit: problemi teoriyi, metodologiyi, organizatsiyi, vol. 2, pp. 200–209.
Mulik, Ya. I. (2020). Auditorska diyalnist v Ukrayini: suchasniy stan, reformuvannya ta rozvitok [Audit activity in Ukraine: current state, reformation and development]. Agrosvit, vol. 7, pp. 37–47.
Berenda, N. I. (2016). Faktori neobhidnosti organizatsiyi ta provedennya auditu na pidpriemstvah Ukrayini [Factors of the need to organize and conduct audits at enterprises of Ukraine]. Ekonomika ta suspilstvo, vol. 2, pp. 642–647.
Informatsiya pro stan auditorskoyi diyalnosti v Ukrayini u 2020 r. [Information on the state of audit activity in Ukraine in 2020 r.]. Available at: http://surl.li/anmha (accessed June 29, 2022).
Gnoeva, I. M. (2011). Analiz stanu auditorskoyi diyalnosti v Poltavskiy oblasti [Analysis of the state of audit activity in the Poltava region]. Visnik KrNU Imeni Mihayla Ostrogradskogo. Buhgalterskiy oblik, finansi ta groshoviy obig, vol. 6 (71), part 1, pp. 211–215.
Dolbneva, D. V. (2018). Suchasniy stan i napryami udoskonalennya auditorskoyi diyalnosti v umovah evropeyskoyi integratsiyi Ukrayini ta zastosuvannya mizhnarodnih standartiv [The current state and directions of improvement of audit activity in the conditions of European integration of Ukraine and the application of international standards]. Ekonomika i derzhava, vol. 2, pp. 72–76.
