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International Accounting
 

Formation and development of modern audit in Ukraine: institutional approach

Vol. 16, Iss. 9, MARCH 2013

Available online: 4 March 2013

Subject Heading: Foreign experience

JEL Classification: 

Petryk O.A. Doctor of Economic Sciences, Professor, Head of Department "Audit", the Kyiv National Economic University named after V. Hetman, Ukraine
auditlena@ukr.net

The state of an audit institution development in Ukraine is investigated and stages of its formation are defined in the article. The presence of three interrelated components of the audit institution (science, profession, and training) is argued and ways of its improvement are grounded.

Keywords: audit institution, audit activity, audit quality control, audit science and practice, audit profession, formal and informal rules of audit

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

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