|
Description:
|
Сьогодні, після прийняття нового закону України “Про аудит фінансової звітності та аудиторську
діяльність”, в очікуванні реорганізації Аудиторської палати України та всієї системи регулювання аудиту в країні, актуалізувалися (особливо в соціальних мережах) розмови про стан ринку аудиту Саме цьому і присвячена ця стаття, в який розглядаються такі наріжні проблеми діяльності аудиторських фірм
та аудиторів, як входження на ринок професійних послуг, якість таких послуг, ціноутворення на послуги з аудиту На думку автора, вирішення цих питань буде актуальним і після імплементації нового закону. The term “market of audit services” or “audit market” is often used in course of legislative work, scientific
discussions or professional communications But the semantic meaning of this term is interpreted differently,
giving rise to misunderstanding among the discussion participants as well as the broader public Given the
permanent market reforms implemented in Ukraine, the treatment of audit as a market of professional services
needs to be in a way clarified
This article is devoted to the criteria by which the audit is recognized in Ukraine as a market of professional
services It covers essential issues such as pricing of audit works and services, market entry for new auditors,
self-regulation of the profession, quality of audit services
Problems of the Ukrainian audit are critically addressed by the author in the context of the requirements
of the International Standards of Auditing and the foundations of the Law of Ukraine “On Audit of Financial
Reporting and Audit Activities” It is stated that the contemporary Ukrainian audit is differentiated into
the two unequal groups: the so called large business entities in audit and the other business entities in audit
This differentiation is accompanied by attempts of the former group to monopolize the market of professional
services and price dumping by the latter group One of the key author’s arguments is the illusiveness of the
quality of audit in Ukraine, first and foremost the existing system of audit control According to the author, this
can bring to naught all the novelties of legal regulation of audit in Ukraine
Apart from the statements of facts, the article contains concrete, although polemic, propositions of the
author concerning implementation of the new Law of Ukraine “On Audit of Financial Reporting and Audit
Activities. |