id: 30585
Title: Audit services market: the experience of Ukraine
Authors: Mulyk Ya.
Keywords: audit, audit activity, audit services, audit quality, audit market, audit reform.
Date of publication: 2022-01-28 00:55:45
Last changes: 2022-01-28 00:55:45
Year of publication: 2021
Summary: of the audit services market in Ukraine, identifying problems and making suggestions for ways to improve it in terms of European integration. Methodology. General scientific economic and mathematical methods as analysis, synthesis, abstraction, concretization and special methods as comparison, tabular were used. Results. Audit is one of the important types of services and is becoming increasingly important. It is established, that currently auditing has a number of contradictions and problems. Imperfect regulation of the audit market in Ukraine has led to problems in confirming the quality and reliability of financial statements, which increases the risk of bankruptcy of enterprises and banks and reduces the level of confidence in them by potential investors and population, and also creates obstacles to attracting investment in the national economy as a whole. The analysis of the market of audit services in Ukraine demonstrates a significant differentiation of the number of subjects of audit activities and the cost of their services. The following situation is observed: the number of subjects of audit activities is decreasing, and the cost of services is increasing. The influence of the regional factor is significant, which has led to the highest concentration of the audit services market in certain regions. In general, audit development trends can be assessed as the diversification of audit services with a gradual increase in their volume and value. Practical implications. As a result of the study, the priority areas of development of the domestic market of audit services are identified. Increasing the chances of financial success of subjects of audit activities is provided, primarily, by improving the quality of audit services, provided by professional staff and expanding their range with the use of specialized audit software, as well as mastering of industry audit methods. Providing audit services to the client, taking into account the requirements of international standards, EU legislation, the application of best practices in auditing, the specifics of the client’s functioning will increase the interest in the audit.
URI: http://repository.vsau.org/repository/getfile.php/30585.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: Green, Blue and Digital Economy Journal. 2021. № 2 (3). P. 35-42
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Published by: Адміністратор
File : 30585.pdf Size : 543062 byte Format : Adobe PDF Access : For all
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