Формування параметрів якості в практиці сучасного аудиту
Parameters of quality forming in modern audit practice

Summary/Abstract: Introduction. The functioning of the national economy in a demanding and dynamic market space requires a revision of the new approach in solving problems of interrelation of auditing firms and users of information to form an effective quality management system audit services. To implement this task can be subject to review of a conceptual approach to quality management assurance services. Purpose. Research issues of quality control services in the current context of auditing practices and the implementation of quality control of audit services in Ukraine, identifying areas of quality improvement of professional audit services, produce proposals to ensure the conditions for the development of optimal model of market regulation of auditing services. Results. However, reducing the scientific value of the results obtained, we can state the fact today that neither the concept of quality assurance does not explain reasons for the existence of a discrepancy between the provision of «technology» for quality assurance, which meets the requirements of the established standards and the quality of the final result, which has to meet the ultimate goal is to reduce the information risk recipients to audit services. Conclusion. Our studies allow to conclude that the optimal model of market regulation of audit services is possible through dialogue of representatives of State regulators and public organizations of the Auditors. As an option, you may want to consider creating a State system of public oversight of Auditors and audit firms, as well as the involvement of NGOs the Auditors to perform regulatory functions by the formation of Audit Chamber of Ukraine. To improve the professional regulation of audit findings prove that the main directions of improving the regulation of audit in Ukraine to establish compliance with the requirements of European legislation must be clearly delineated system of public oversight of auditing activity, increasing responsibility of the Auditors for the results of the audit of public interest entities, increasing audit requirements, strengthening quality control of professional audit services.

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