ДИВЕРСИФИКАЦИЯ АУДИТОРСКИХ УСЛУГ, КАК СПОСОБ ПОВЫШЕНИЯ ЭФФЕКТИВНОСТИ ДЕЯТЕЛЬНОСТИ АУДИТОРСКОЙ ФИРМЫ
DIVERSIFICATION OF AUDIT SERVICES AS A WAY TO IMPROVE THE EFFECTIVENESS OF AUDITING COMPANY

Summary/Abstract: The article discusses the competitive environment of subjects of the auditing companies, compared with "Big Four" firms in Ukraine, according to global trends in the audit profession. Based on the analysis of the activities of audit firms (auditors) in Ukraine was formed the matrix of resource opportunities and challenges of auditing firms in comparison with firms "Big Four" firms. Also highlighted are the problems in Ukrainian auditing services. The discussion in the professional community was analyzed with the aim of enhancing of the auditing services in the realm of the competition and with overcoming of the problem of the «gap in expectation». The author reviewed the role of services other than auditing and ways to improve the competitiveness of small and medium-sized auditing firms due to their diversification.

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