Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 2 (30)

Published: 2018.02.23

DOI: XX.XXXXX/XXXXXXXXXXXXX

Description:
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.

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ORGANIZATIONAL ASPECTS OF FUNCTIONING OF AUDITOR CHAMBER IN UKRAINE: PROBLEMS AND POSSIBLE SOLUTIONS

DOI: XX.XXXXX/XXXXXXXXXXXXX

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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).

Annotation

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.

Keywords: audit, auditing firms, auditors, Auditing Chamber of Ukraine, auditing services, international standards of audit, accompanying services, auditing.

List of references

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.

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).