Kostyrko Alla, Candidate of Economic Sciences, Senior lecturer of the Department of Accounting and Taxation, Mykolayiv national agrarian university, Mykolayiv, Ukraine
Hural Julia, scientific degree applicant higher education Management Faculty, Mykolayiv national agrarian university, Mykolayiv, Ukraine
CURRENT STATE AND PROSPECTS OF THE MARKET OF AUDIT SERVICES IN UKRAINE
The article substantiates the role of audit in the conditions of market economy. The estimation of the basic indicators of activity of subjects of audit. Determined that a prerequisite for the differentiation of audit services have become growing demand related to industry characteristics, the processes of globalization and changes in the economic environment. The necessity of the efficiency audit of business partnership. Identified priority areas for the development of the domestic market of auditing services through the expansion of their range to meet customer needs, improve the quality. Identified components of improving the quality of audit services, which include the introduction of the international quality control system, increasing of the requirements of the Audit chamber of Ukraine for implementation of auditor activities and the training of professionals.
Keywords: audit, audit services, market, quality control, business partnership, customer, financial success.
JEL classification: L 84; M 41.
- Shavlyuk, A. O. (2014), “Organizational forms of efficiency audit of business partnership”, Oblіk і fіnansy APK, vol. 4(66), pp. 123-127.
- The official site of Audytors’ka palata Ukrayiny (2017), available at: https:// apu.com.ua (Accessed 27 April 2017).
- Pechenyuk, N. V. and Pronin, E. (2015), “Trends of development of auditing services market in Ukraine”, Materialy vseukraїnskoi naukovo-praktychnoi konferentsiі [Modern science on the Internet : all-Ukrainian scientific-practical conference], available at: http://intkonf.org. (Accessed 24 April 2017).
- Redko, O. (2008), “Auditing services in Ukraine: first steps to market”, Bukhhalters’kyy oblik i audyt, vol. 11, pp. 48–55.
- Shyshpanova, N. O. and Ivanov, A. O. (2017). “The financial market of Ukraine: current state, problems and prospects of development”, Modern economics, vol. 1 (2017), pp. 66-72.