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Періодичні видання НАСОА >
Статистика України >
2017 >
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Будь ласка, використовуйте цей ідентифікатор, щоб цитувати або посилатися на цей матеріал:
http://194.44.12.92:8080/jspui/handle/123456789/2681
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| Назва: | Problems of professional ethics standards of auditors in Ukraine |
| Автори: | Bondar, V. P. |
| Ключові слова: | audit
audit procedures
professional ethics
ethical principles
threats to independence |
| Дата публікації: | 2017 |
| Видавець: | National Academy of Statistics, Accounting and Audit |
| Короткий огляд (реферат): | Bondar, V. P. (2017). Problems of professional ethics standards of auditors in Ukraine. Statystyka Ukrainy - Statistics o f Ukraine, 1, 61-68 [in English]. |
| Опис: | This study is dedicated to the many problems arising from incompliance by auditors of principles of professional ethics that cause problems not only in the reliability of the published findings, but also cause problems
of global mistrust of users of financial statements to the audit profession. This generally creates obstacles to
transparency mechanisms for disclosure and verification of information enterprises in Ukraine, not encouraging the formation of good investment climate. The study proved system of organizational support to create an
environment to observe the principles of professional ethics in the performance of audit tasks based on measures of specifying and eliminating threats to the independence of the auditor. In this regard, was proposed the structure and substance of the relevant organizational and administrative documentation, which is part of the
internal quality control system of audit services. |
| URI (Уніфікований ідентифікатор ресурсу): | http://194.44.12.92:8080/jspui/handle/123456789/2681 |
| Розташовується у зібраннях: | №1
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Усі матеріали в архіві електронних ресурсів захищені авторським правом, всі права збережені.
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