Issue №: 2 (30)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
ORGANIZATIONAL ASPECTS OF FUNCTIONING OF AUDITOR CHAMBER IN UKRAINE: PROBLEMS AND POSSIBLE SOLUTIONS
ZDYRKO Nataliya – Candidate of Economic Sciences, Associate Professor of the Department of Audit and State Control, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: Natashka26@i.ua).
The article is devoted to the research of organizational and legal aspects of functioning of the Auditing Chamber of Ukraine (ACU). The disadvantages and problems that arise in the process of audit activity are characterized, among them: insufficient development of the regulatory framework, imperfection of the certification system of auditors, lack of control over the quality of audit in Ukraine. Way of appointment and functions of the commissions and the Secretariat which are the part of ACU are considered. Foreign and Ukrainian organizations which ACU cooperates with are considered for the purpose of development of institute of an independent audit in Ukraine. ACU’s activities on quality control of auditing services and professional ethics are considered. The information on the implementation of the plan of audit quality control and the results of consideration of complaints on inadequate performance of professional duties by auditors (auditing firms) is generalized on the basis on ACU's data. According to the results of the research, suggestions were made on possible areas for improving the quality of audit services and eliminating the shortcomings in audit practice.
1. Zvit Audytors'koyi palaty Ukrayiny do Kabinetu Ministriv Ukrayiny za 2016 rik [Elektronnyy resurs]. – Rezhym dostupu: http://www.apu.com.ua.
2. Polozhennya pro Komisiyu Audytors'koyi palaty Ukrayiny zi standartiv ta praktyky audytors'koyi diyal'nosti, zatv. Rishennyam APU № 250/5 vid 21.05.2012 r. [Elektronnyy resurs]. – Rezhym dostupu: apu.com.ua.
3. Polozhennya pro Komisiyu APU z sertyfikatsiyi ta osvity audytoriv, zatv. Rishennyam APU № 250/6 vid 21.05.2012 r. [Elektronnyy resurs]. – Rezhym dostupu: www.apu.com.ua.
4. Polozhennya pro Komisiyu Audytors'koyi palaty Ukrayiny z pytan' pravovoho zabezpechennya audytors'koyi diyal'nosti, zatv. Rishennyam APU № 252/14 vid 05.07.2012 r. [Elektronnyy resurs]. – Rezhym dostupu: www.apu.com.ua.
5. Polozhennya pro Komisiyu Audytors'koyi palaty Ukrayiny z kontrolyu yakosti ta profesiynoyi etyky, zatv. Rishennyam APU №187/5.3 vid 14.02.2008 r. [Elektronnyy resurs]. – Rezhym dostupu: www.apu.com.ua.
6. Polozhennya pro Komisiyu Audytors'koyi palaty Ukrayiny z zovnishnikh zv"yazkiv ta informatsiynoho zabezpechennya audytu, zatv. Rishennyam APU №187/5.4 vid 14.02.2008 r. [Elektronnyy resurs]. – Rezhym dostupu: www.apu.com.ua.
7. Polozhennya pro Dystsyplinarnu komisiyu Audytors'koyi palaty Ukrayiny, zatv. Rishennyam APU № 252/11 vid 05.07.2012 r. [Elektronnyy resurs]. – Rezhym dostupu: www.apu.com.ua.
8. Pro audytors'ku diyal'nist': Zakon Ukrayiny vid 22.04.1993 r. [Elektronnyy resurs]. – Rezhym dostupu: http://zakon3.rada.gov.ua.
9. Knyazyev V. S. Orhanizatsiyno-pravovi aspekty funktsionuvannya Audytors'koyi palaty Ukrayiny: problemy ta mozhlyvi shlyakhy yikh vyrishennya / V. S. Knyazyev // Pravo i suspil'stvo. – 2013. – № 6.2. – Pp. 117-121.
10. Hutsalenko L.V. Realiyi audytu u vitchyznyaniy ta zarubizhniy praktytsi / L.V. Hutsalenko, S.O. Marchenko // Ekonomika ta suspil'stvo. Vypusk 6. – 2016. – № 1. – Pp. 349-354. – Rezhym dostupu: http://economyandsociety.in.ua.
11. Petrenko N. I. Suchasni problemy rozvytku audytu v Ukrayini [Elektronnyy resurs] / N. I. Petrenko // Visnyk Khmel'nyts'koho natsional'noho universytetu. Ekonomichni nauky. – 2015. – № 3 (1). – Pp. 89-94.
12. Tomchuk O.V. Suchasnyy stan i tendentsiyi rozvytku audytors'koyi diyal'nosti v Ukrayini / O.V. Tomchuk, N.H. Zdyrko // Ekonomika. Finansy. Menedzhment: aktual'ni pytannya nauky i praktyky. – 2017. – № 4 (20). – Pp. 32-42.
13. Fabiyans'ka V.Yu. Systema kontrolyu yakosti audytors'kykh firm Ukrayiny yak osnova yikh staloho rozvytku / V.Yu. Fabiyans'ka // Ekonomika. Finansy. Menedzhment: aktual'ni pytannya nauky i praktyky. – 2017. – №4 (20). – Pp. 132-143.
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
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An additional copy of the magazine with the mailing list costs 450 UAH.
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
