ГОСПОДАРСЬКА ДІЯЛЬНІСТЬ АУДИТОРСЬКОЇ КОМПАНІЇ ЯК ОБ’ЄКТ ЕКОНОМІЧНОГО АНАЛІЗУ

Abstract

In modern economic science, audit is considered more as a tool to confirm the reliability of financial statements, which has the appropriate level of institutional development, regulatory system and social significance. However, to date, audit should also be considered as a type of business activity on the effectiveness of which depends on the quality of the audit as a tool to confirm the reliability of the financial statements. The audit company is a full-fledged business entity in which a large number of stakeholders are interested. In addition, the audit firm implements publicly available audit services (proactive or required). Audit business is widespread in Ukraine due to the need to audit the financial statements and increase the range of businesses of public interest. The purpose of the article is to investigate the economic activity of an audit company as an object of economic analysis. In the course of the study, a quantitative analysis of domestic audit entities by region was analyzed. According to the Register of Auditors and Audit Entities, promulgated by the Audit Chamber of Ukraine, as of the end of 2019, there are 898 auditing entities operating in Ukraine, and their distribution by area depends on the client base, that is, the development of enterprises in different sectors of the national economy, which are subject to statutory audit. It should also be noted that in the context of dynamics, the number of audit entities is significantly decreasing, in particular at this stage of the development of the audit business there is a tendency for the consolidation of audit firms. The study found that in order to ensure the development of the audit market and the quality of audits, there is a need to assess the capacity of audit entities, and this requires a change in the area from audit to audit as a business activity. This study modeled the economic activity of an audit firm as an object of economic analysis. The presented model points to the characteristics of the business activity of audit firms as an object of economic analysis, in particular: the formation of resources for auditing; resource efficiency in the context of managing the economic potential of an audit firm; dependence of efficiency of business activity of the audit firm on client and reputation capital; the process of implementation of audit and related services by an audit firm; performance of audit firms.