CONTROL OF QUALITY OF AUDITING SERVICES IN CONDITIONS OF MODERN INCLUSIVE ENVIRONMENT: THE THEORETICAL-PRACTICAL ASPECT

Abstract

Introduction. In the article in theory the modern checking of quality of public accountant services and professional ethics system is investigational and she is described component elements, the functions of regulators are exposed and analyses normatively is the legal providing; the dynamics of amount of subjects of public accountant activity, amount of orders of subjects of public accountant activity, actual volume of the rendered services, middle accuses of one subject of public accountant activity, amount of verifications, is certain in connection with a receipt from physical and legal persons, and also public organs of complaints, statements, appeals from that improper implementation of professional duties was seen by the subjects of public accountant activity on results a grant by them public accountant services and accordingly amount penalty, on their result for period 2015 -2017; directions of upgrading of public accountant services are reasonable within the framework of integration. Purpose. Purpose is theoretical and practical investigation of quality of audit services and professional ethics. Results. The analysis of generalized information on audit activity during 2015-2017 indicates changes due to the introduction of new legislative acts and from the side of regulators. For gaining of the aim it is defined the next tasks: the analysis of quantitative and qualitative indicators of audit activity and of system control of quality of audit services and professional ethics for the period of 2015-2017 years, the defining of directions of improvement of quality audit managing processes, substantiated directions of improvement of audit services quality within the framework of European integration. Subjects of mandatory quality control of audit services are subjects of audit activity that provide services for mandatory audit of financial statements. Quality control of audit services involves testing of internal procedures, verification of working documents, audit reports and other reports, contracts for the provision of audit services, internal administrative acts of the audit activity subject, which determine the policy and procedures to be applied in the provision of audit services.