Теоретичні основи посилення дієвості вітчизняного інституту аудиту

Abstract

The purpose of the article is to provide a critical assessment of the institutional structure and capacity of the domestic audit system, to form a theoretical basis for strengthening its institutional effectiveness in the national interests and in the context of European integration and globalization of Ukraine's economy. Research methods. In the course of the research, the following methods were used: dialectical (in the knowledge of the substantive features of the institution of audit); monographic (analysis of the evolution of the institutional development of the audit institution); analysis (to clarify the compliance of the audit with the parameters of a socio-economic institution); synthesis and evaluation (for the study of Strategies and Concepts of the Audit Chamber of Ukraine); empirical (based on a comprehensive assessment of the current state of auditing in Ukraine); comparative analysis (the directions of integration of program documents for the development of the audit institute with the European Union and the International Federation of Accountants are determined), statistical (in the study of the state of audit activity in Ukraine); modeling and classification (to determine the internal structure of the audit institution, classification and hierarchy of its components); comparison (to prove the absence of heredity in the program documents of the Audit Chamber of Ukraine); abstrac1t-logical (theoretical generalizations of the directions of development of the audit institution in Ukraine and the formulation of conclusions). Research results. They consist in identifying the problems of heredity of program documents of the domestic audit system, their value guidelines and the formation of proposals for building an effective structure and hierarchy of components of the audit institution. Scientific novelty. They are associated with the use of an institutional approach to the periodization of the development of the audit system in Ukraine, ensuring its effectiveness through adherence to the hierarchy of components so characteristic of socio-economic institutions. Practical significance. The results obtained indicate the problems of the development of the domestic audit institution and the ways to overcome them using knowledge and approaches on the institutional theory of audit. Tabl.: 3. Figs.: 1. Refs.: 22.