Home  Journals  International Accounting  3(249) - 2013 January

Problems of formation and functioning of quality control system of audit services in Ukraine

Available online: 29 January 2013

Subject Heading: Foreign experience

JEL Classification: 

The crisis phenomena in the audit activities associated with low quality of audit services provided by the subjects of audit activity and the need to increase their responsibilities to client and to society in general have been caused the actualization of study of building effective systems of quality control of audit services at the state level and level of audit firms. Based on the results of monitoring of the current practice of quality control of audit services in Ukraine the approaches to the procedures of such control have been generalized and understanding of Audit Chamber of Ukraine, the necessary of organizational and informational, human and methodological support for the system of quality control of audit services have been clarified. The creation of an effective system of quality control of audit services needs a more active participation of subjects of the regulated audit activity, in particular, Audit Chamber of Ukraine, which will increase the quality of the process of audit services.

Keywords: auditing, quality control of audit services, code of ethics for professional accountants

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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