{"id":9097,"date":"2018-03-20T09:53:41","date_gmt":"2018-03-20T07:53:41","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=9097"},"modified":"2018-09-26T15:53:05","modified_gmt":"2018-09-26T12:53:05","slug":"criteria-and-factors-that-insure-the-quality-in-provision-of-audit-services-different-from-audit","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/criteria-and-factors-that-insure-the-quality-in-provision-of-audit-services-different-from-audit\/","title":{"rendered":"Antoniuk O., CRITERIA AND FACTORS THAT INSURE THE QUALITY IN PROVISION OF AUDIT SERVICES, DIFFERENT FROM AUDIT"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]JEL <\/strong>Classification: <\/strong>M 49.<\/strong><\/p>\n

Antoniuk O., <\/strong>Ph.D. in Economics, National University of Water and Environmental Engineering, Rivne, Ukraine<\/p>\n

CRITERIA AND FACTORS THAT INSURE THE QUALITY IN PROVISION OF AUDIT SERVICES, DIFFERENT FROM AUDIT<\/strong><\/p>\n

Introduction.<\/strong> Quality management of audit services requires further theoretical research and development in the field of audit activity and quality of audit, continuous improvement of the organization and methodology in providing audit services.<\/em><\/p>\n

Purpose.<\/strong> The article deals with the theoretical and practical questions of assessing the quality of audit services that are different from the audit in order to identify ways to improve the methodological quality assurance in the provision of these services.<\/em><\/p>\n

Results. <\/strong>It is proved that factors (economic, methodological, organizational) and conditions have an impact on the quality of audit services. This, in general, affects the content of audit services regulation and their social and economic significance. The terms of quality assurance, which are considered in the article, have a decisive influence on the implementation of those specific factors that directly change the properties of the audit services and create the services of the required quality. Assurance of the quality of audit services is considered as the creation of the necessary conditions for the implementation of all factors that affect the quality of audit services, maintanence of the given level of quality of audit services in accordance with the requirements of legal acts and market needs.<\/em><\/p>\n

Conclusions.<\/strong> The issue of identifying criteria, factors and indicators for assessing the quality in audit services is raised. In the generalized form, the matrix of quality assurance of audit services is presented, which indicates the interconnection of various conditions, factors, quality indicators in audit services.<\/em><\/p>\n

Keywords:<\/strong> auditing services, audit quality control, audit, auditing activity, quality criteria for audit services.<\/em><\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Lisa De Simone, Matthew S. Ege and Bridget Stomberg (2015),\u201cInternal Control Quality: The Role of Auditor-Provided Tax Services\u201d, The Accounting Review<\/em><\/a>,<\/em> 90, no. 4, pp. 1469-1496.<\/li>\n
  2. Randal, J. Elder, Suzanne Lowensohn and Jacqueline, Reck (2015), \u201cAudit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context\u201d, Journal of Governmental & Nonprofit Accounting<\/em><\/a>, vol.\u00a04, no. 1, pp. 73-100.<\/li>\n
  3. Bondar, V. P. and Bondar, Ju. V. (2015),\u201cQuality in the audit and some aspects in quality management\u201d, Problemy teoriji ta metodologhiji bukhghaltersjkogho obliku, kontrolju i analizu,<\/em> 1 (31).<\/li>\n
  4. International Federation of Accountants, Audit Chamber of Ukraine (2015), \u201cInternational standards for quality control, audit, review, other assurance and related services\u201d, available at: http:\/\/apu.com.ua<\/a> (Accessed 2 February 2018).<\/li>\n
  5. Audit Chamber of Ukraine (2016), \u201cReports of the Audit Chamber of Ukraine to the Cabinet of Ministers of Ukraine\u201d, available at: http:\/\/apu.com.ua\/zvit-do-kmu (Accessed 25 December 2017).<\/li>\n
  6. Audit Chamber of Ukraine (2007), \u201cConceptual basis of audit activity in Ukraine\u201d, available at: http:\/\/apu.com.ua<\/a> (Accessed 25 December 2017).<\/li>\n
  7. Audit Chamber of Ukraine (2007), \u201cProvisions of the national practice of quality control of audit services 1 “Organization of audit firms and auditors of the quality control system of audit services\u201d, available at: http:\/\/apu.com.ua\/files<\/a> (Accessed 25 December 2017).<\/li>\n
  8. The Verkhovna Rada Of Ukraine (2017), \u201cAbout auditing\u201d, available at: http:\/\/ apu.com.ua<\/a> (Accessed 2 February 2018)<\/li>\n
  9. Loseva, A.(2008), \u201cCriteria and factors that insure the guality in provision of auditing\u201d, Bukhghalteskyj uch\u0451t, statystyka<\/em>, vol.3(40), pp. 354 -358.<\/li>\n
  10. Sherstjuk, O. L. (2016), \u201cDetermination of the criteria for the audit of financial information\u201d, Ekonomichnyj Visnyk Zaporizjkoji derzhavnoji inzhenernoji akademiji<\/em>, vol. 3(03), pp.145-148.<\/li>\n<\/ol>\n
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    [vc_row][vc_column][vc_column_text]JEL Classification: M 49. Antoniuk O., Ph.D. in Economics, National University of Water and Environmental Engineering, Rivne, Ukraine CRITERIA AND FACTORS THAT INSURE THE QUALITY IN PROVISION OF AUDIT SERVICES, DIFFERENT FROM AUDIT Introduction. Quality management of audit services requires further theoretical research and development in the field of audit activity and quality of audit,
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