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Періодичні видання НАСОА >
Науковий вісник Національної академії статистики, обліку та аудиту >
2018 >
№3 (58) >
Будь ласка, використовуйте цей ідентифікатор, щоб цитувати або посилатися на цей матеріал:
http://194.44.12.92:8080/jspui/handle/123456789/3304
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| Назва: | The Quality of Audit Cervices: Dreams and Illusions |
| Автори: | Redko, O. Yu. |
| Ключові слова: | audit firms
Law of Ukraine “Audit of Financial Reporting and Audit Activities”
IFAC international standards of auditing |
| Дата публікації: | 2018 |
| Видавець: | Національна академія статистики, обліку та аудиту |
| Короткий огляд (реферат): | Redko O. Yu. (2018). The Quality of Audit Cervices: Dreams and Illusions. Scientific
Bulletin of National Academy of Statistics, Accounting and Audit – Naukovyi visnyk Natsionalnoi akademii statystyky, obliku ta audytu, 3, P. 34-38 [in English] |
| Опис: | A review of quality in the context of audit services leads to the conclusion that if the
services fully conform to the customer’s expectations, these services are quality ones. The quality of audit services is analyzed from the perspective of the Law of Ukraine “Audit of Financial Reporting and Audit Activities” from 21.12.2017. Analysis of factors differentiating
customer expectations of the results of audit services allow for the conclusion that because
quality requirements set by various auditors for the same audit service may differ, a single set of quality criteria cannot be elaborated. It is argued that given the specifics involved in auditor services, their quality assessment
would be a difficult matter. The argument is supported by extracts from the abovementioned
Law. It is concluded that the Law, not containing a definition of the quality of audit services, puts emphasis on formal professional characteristics in the assessment of professional
capacities of audit firms rather than results of their work. It is shown that because the Law has no provisions about the auditor’s right to own professional opinion, arbitrariness in the quality assessment of audit is legally fixed in
Ukraine, opening doors for corruption.
Quality criteria for audit services are proposed, grouped by basic quality criteria and supplementary quality criteria. Factors preventing from fixation of price for audit services
and from acceptance of price as a quality criterion are given. The reason why the criterion of staff number in audit firms cannot be used for quality assessment purpose is explained. The conditions that need to be put in place to have the quality of audit in Ukraine conform to social demands are highlighted |
| URI (Уніфікований ідентифікатор ресурсу): | http://194.44.12.92:8080/jspui/handle/123456789/3304 |
| Розташовується у зібраннях: | №3 (58)
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Усі матеріали в архіві електронних ресурсів захищені авторським правом, всі права збережені.
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