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Розглянуто положення основних нормативно-правових актів, які регулюють контроль якості аудиторських послуг в Україні Вказано органи та окреслено їх повноваження щодо контролю якості надання аудиторських послуг Визначено організаційно-методологічні засади розробки та впровадження системи контролю якості для аудиту та огляду фінансової звітності Проведено аналіз діяльності контролюючих органів у розрізі обсягу проведених перевірок з питань контролю системи якості За результатами дослідження сформульовано висновки щодо стану забезпечення зовнішнього контролю за функціонуванням системи якості у суб’єктів аудиторської діяльності в Україні. Statements of the key legal acts regulating quality control of audit services in Ukraine are studied A
review of studies on quality control, conducted by distinguished national scientists, is made It enables to
highlight controversial and problematic aspects crucial for elaborating methodological and organizational
support to high quality external control over the operation of the quality control system at audit entities in
Ukraine It is shown that the auditing practice in Ukraine is subject to a series of normative and legal acts laying
methodological grounds for the quality control system in audit firms and determining its operational norms
Main documents (provisions, resolutions etc ) issued by the Audit Chamber of Ukraine, setting the regulatory
framework for quality control of audit services and binding for audit entities in Ukraine are highlighted Bodies
charged with quality control of audit services in Ukraine and their authorities are shown The organizational
and methodological framework for the elaboration and implementation of the quality control system in audit
and financial reporting reviews are highlighted It is emphasized that the International Quality Control,
Auditing, Review, Other Assurance and Related Services Pronouncements specify the responsibility of an
audit firm for the elaborated and implemented quality control system for audit and financial reporting review,
and other assurance and related services From the perspective of International Quality Control, Auditing,
Review, Other Assurance and Related Services Pronouncements it is substantiated that an audit firm needs to set and maintain the quality control system that has to include the policies and procedures studied in this
article An overview of inspections of the quality control system in 2016 and their results in Ukraine is made by Ukrainian region An analysis of the controlling bodies’ performance is made by number of inspections
devoted to quality control system The results of the study allow for making conclusions about the performance of the external control over the operation of the quality system in audit entities inspected Propositions on the
fields of further studies aimed to clarify theoretical definitions and formulate practical recommendations on organization and performance of inspections are given. |
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