To the Question of the Quality of Audit Activity in Ukraine and in the World

Anatolii M. Kulish, Nataliia D

Abstract

The article is devoted to the research of the quality of audit activity in Ukraine and in the world. It is established that in the states of Europe the increase of the number of subjects of audit activity is relevant, while in Ukraine there is a tendency to decrease it, but the growth of the volume of services provided by them. It is concluded that for the countries of the world in general and for Ukraine, one of the urgent issues remains the question of monitoring the quality of the audit. It is determined that the basis of quality audit services in Ukraine and in the world is compliance with international auditing standards. The necessity of introducing a competitive mechanism for the auditor's determination in order to carry out the statutory audit, which exists today in Germany, Denmark, and the Czech Republic, is stressed. The attention is paid to the corrupt component during the audit, the unprofessional auditors, the lack of opportunities for the exchange of information between auditors who carry out internal and external audits, as well as the responsibility of audit entities, which are collectively those issues for which it is advisable to pay attention to quality improvement audit services.