Quality control of auditing: ukrainian prospects

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dc.contributor.authorKhorunzhak, Nadiya
dc.contributor.authorBelova, Iryna
dc.contributor.authorZavytii, Olha
dc.contributor.authorTomchuk, Viktor
dc.contributor.authorFabiianska, Viktoriia
dc.date.accessioned2020-10-27T12:55:49Z
dc.date.available2020-10-27T12:55:49Z
dc.date.issued2020
dc.description.abstractThe authors conducted a study of the current audit quality control system in Ukraine to develop proposals according to the main areas of its development and improvement based on the positive foreign experience and criteria determined by users of audit services. The information base of the empirical study was the data from the reports of the Audit Chamber of Ukraine on the activities of audit companies and their statistical indicators. The results of the study, analytical findings and recommendations for practice and research prospects are presented in the article. The provisions of the current legislation of Ukraine are used as a source of representation of conceptual definitions and methods for assessing the quality of audit in Ukraine. The research methodology is based on theoretical generalizations and the use of the scientific tools, including comparative analysis, a survey of users of audit services regarding its qualitative characteristics and the study of the experience of foreign countries.en_US
dc.identifier.issn2236-269X
dc.identifier.urihttps://r.donnu.edu.ua/handle/123456789/760
dc.language.isoenen_US
dc.subjectaudit; audit activity; control; model; audit quality; criteria; control subjects.en_US
dc.titleQuality control of auditing: ukrainian prospectsen_US
dc.typeArticleen_US
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