ПРОБЛЕМАТИКА И ПРЕДЛОЖЕНИЯ УСОВЕРШЕНСТВОВАНИЯ СТАНДАРТИЗАЦИИ АУДИТОРСКИХ УСЛУГ
ISSUES AND PROPOSALS FOR THE IMPROVEMENT OF STANDARDIZATION OF AUDIT SERVICES
Subject(s): Economy, Law, Constitution, Jurisprudence
Published by: Międzynarodowy Instytut Innowacji "Nauka - Edukacja - Rozwój"
Keywords: audit; quality; standards; standardization;
Summary/Abstract: The article discusses the regulatory audit services in Ukraine, which differ from the audit. It was determined that one of the key issues improving the quality of audit services is developing of standards for organization and methods of implementation of various audit services, starting with the formation of standard terminology. Analyzes different options for standardization in view of the international practices. In view of the identified problems, makes proposals for improvement the standardization of audit services in Ukraine.
- Issue Year: 2/2015
- Issue No: 2
- Page Range: 150-158
- Page Count: 9
- Language: Russian