УПРАВЛІНСЬКИЙ АУДИТ ЯК ВИД НАДАННЯ КОНСАЛТИНГОВИХ ПОСЛУГ

Abstract

The interaction of consulting services and audit is investigated in the article. It has been proven that modern consulting is not limited to providing advice, but contains a number of processes from collecting and analyzing information to implementing recommendations. The process of development and improvement of the theoretical basis of domestic audit and problems of theoretical and methodological nature is considered, there is a need to understand the essence of management audit. The necessity of audit in the context of socio-economic and socio-political transformations taking place in Ukraine is studied, its interpretation from the newest organizational-legal, information-methodical, technological and other positions is given. Different authors have considered the interpretation of the terminology "operational audit", "management (production) audit", "audit of economic activity". The current system of regulatory regulation of auditing activities in Ukraine and the provision of services for mandatory audit of financial statements to provide audit entities, which was developed on the basis of the Law of Ukraine "On Auditing Financial Reporting and Auditing". It has been proven that auditing is a service provided within the framework of rigid tools in the process of working with the financial side of the customer's activities, and the consultant is largely focused on his own set of methods and ways to solve customer problems. It was found that consulting services differ from audit time in the performance of work, and the difference in the provision of audit services is not only in its objectives, but also in the method of financing services. The role and place of auditing as a highly qualified professional activity are studied. The relationship of management audit with operational audit, production audit and audit of economic activity, which are widely used at present, is considered. It is proved that the relationship between management audit and management consulting should be considered in the context of service provision, given that one and the other service can occupy two positions: on the one hand, have an internal nature, independently carried out by structural services , and on the other hand – external independent specialists in the field of auditing, in general, and management audit.