Статьи

DEVELOPMENT OF METHODOLOGY AND ORGANIZATION OF CONSULTING AND AUDITING SERVICES

O. R. Antoniuk
National University of Water and Environmental Engineering, Rivne
Ключові слова
professional activity audit services non-audit services.

Abstract

The paper is devoted to solving the scientific problem of the formationof scientifically grounded principles of the methodological andorganizational provisions of the audit service delivery process (differentfrom audit and tasks of assurance engagements) in Ukraine. The paperidentifies the possibility of unification of certain criteria for the reliability of the performance of audit services (other than audit). Some of thesecharacteristics interact with each other, which additionally confirmed thehypothesis of the possibility of generalizing certain characteristics at thelevel of certain tasks and their presentation in standards or otherdocuments. It is proposed to establish criteria at the level of standardization for assessing the reliability and quality of performance of audit services (different from audit). The provision of assurances of quality of accompanying and other audit services should be based on the concept that will determine the theoretical assurance of the quality control of the work of auditors (audit firms) in the performance of accompanying and other services of professional audit activity for theoretical support and practical implementation for harmonization of legal regulations and practices of auditors (audit firms). The conclusion of this paper helps to identify vectors in the development of a regulatory framework of audit services on the national level.

Author Biography

O. R. Antoniuk, National University of Water and Environmental Engineering, Rivne
Dосtor of Economics, Associate Professor

References

Bigus J., Zimmermann R.-C. (2008) Non-audit fees, market leaders and concentration in the German audit market: a descriptive analysis. International journal of Auditing. V. 12, № 3. P. 159–179. DOI: https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1099-1123.2008.00378.x.

Alexeyeva I., Stanstom T. The impact of the global financial crisis on audit and nonaudit fees: evidence from Sweden. Managerial Auditing Journal. V. 30, № 4-5. P. 302–323. URL: https://www.emeraldinsight.com/doi/abs/10.1108/MAJ-04-2014-1025 (Accessed: 22.05.2020).

Antoniuk O., Chyzhevska L., Semenushina N. Legal regulation and trends of audit services: what are the differences (evidence of Ukraine). Independent Journal of Management & Production (Web of Science). 2019. Volume 10, Issue 7 (Special Edition PDATU, 2019). Web of Science. P. 673–686. DOI : http://dx.doi.org/10.14807/.

Ellen Goldstein. Accounting for cloud computing: What you need to know. URL: https://www.journalofaccountancy.com/news/2020/jan/accounting-for-cloudcomputing-22531.html (Accessed: 22.05.2020).

Antonyuk E. Diversification of audit services as a way to improve the effectiveness of auditing company. International Journal of New Economics and Social Sciences. Poland, Swinoujscie. 2016. № 1 (3). Р. 55–63. URL: https://ijoness.com/resources/html/cms/MAINPAGE (Accessed: 22.05.2020)

Antonyuk E. Issues and proposals for the improvement of standartization of audit services. International Journal of New Economics and Social Sciences. Poland, Swinoujscie. 2015. № 2 (2). Р. 114–119. URL: https://ijoness.com/resources/html/-cms/MAINPAGE (Accessed: 22.05.2020).