Main Problems and Prospects of Audit Development in Ukraine

Sobolev Volodymyr M., Slyunina Tatyana L. () and Rosit Tetyana V. ()
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Sobolev Volodymyr M.: V. N. Karazin Kharkiv National University
Slyunina Tatyana L.: V. N. Karazin Kharkiv National University
Rosit Tetyana V.: V. N. Karazin Kharkiv National University

Business Inform, 2013, issue 11, 324_328

Abstract: The article analyses influence of the world crisis phenomena upon the national economy, shows a significant necessity of using international reporting standards. It justifies a necessity of strengthening financial control, the goal of which is to detect shortcomings in financial reports and recommendations regarding their elimination in order to ensure trustworthiness of reports. It considers main problems of audit activity and identifies necessary measures and ways of their solution. It reveals and justifies possible directions of prospective development of audit in Ukraine with consideration of the process of transition of economic subjects to international standards of financial reporting and marks out a necessity of strengthening the role of the state institutions in further audit development. It analyses the insufficient control over the quality of audit services and statistical material regarding the number and specific features of operation of audit firms and private auditors in Ukraine.

Keywords: audit; external audit; audit standards; reporting standards; audit services (search for similar items in EconPapers)
Date: 2013
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