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.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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