Year: 2025
Type: article
Abstract: The article is devoted to the study of the influence of external control on increasing the efficiency of management of the quality control system of audit services in Ukraine. The main aspects of the regulatory and legal support of audit activities are considered and the levels of quality control of audit services in Ukraine are shown. The positive changes that introduced the compliance of the regulation of Ukrainian audit activities with European approaches are noted. The levels of quality control of audit services in Ukraine are determined with their grouping into external and internal control. The distribution of significant shortcomings by individual components of the quality management system and the frequency of identification in the SAD, revealed by the results of external control, are shown. The effectiveness of monitoring the internal quality control system of audit services SAD for the presence of those shortcomings that were typical during the implementation of the external audit is noted.
Authors: Бориспільський інститут муніципального менеджменту при МАУП, Наталія Радіонова, Микола Денисенко, Центральноукраїнський державний університет ім. Володимира Винниченка, м. Кропивницький, Олександр Левченко, Центральноукраїнський державний університет ім. Володимира Винниченка, м.Кропивницький
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409069953