IDEAS home Printed from https://ideas.repec.org/a/idp/bizinf/y2013i11p324_328.html
   My bibliography  Save this article

Main Problems and Prospects of Audit Development in Ukraine

Author

Listed:
  • Sobolev Volodymyr M.

    (V. N. Karazin Kharkiv National University)

  • Slyunina Tatyana L.

    (V. N. Karazin Kharkiv National University)

  • Rosit Tetyana V.

    (V. N. Karazin Kharkiv National University)

Abstract

The article analyses influence of the world crisis phenomena upon the national economy, shows a significant necessity of using international reporting standards. It justifies a necessity of strengthening financial control, the goal of which is to detect shortcomings in financial reports and recommendations regarding their elimination in order to ensure trustworthiness of reports. It considers main problems of audit activity and identifies necessary measures and ways of their solution. It reveals and justifies possible directions of prospective development of audit in Ukraine with consideration of the process of transition of economic subjects to international standards of financial reporting and marks out a necessity of strengthening the role of the state institutions in further audit development. It analyses the insufficient control over the quality of audit services and statistical material regarding the number and specific features of operation of audit firms and private auditors in Ukraine.

Suggested Citation

  • Sobolev Volodymyr M. & Slyunina Tatyana L. & Rosit Tetyana V., 2013. "Main Problems and Prospects of Audit Development in Ukraine," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 11, pages 324-328.
    • Handle: RePEc:idp:bizinf:y:2013:i:11:p:324_328
    as

    Download full text from publisher

    File URL: https://www.business-inform.net/pdf/2013/11_0/324_328.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idp:bizinf:y:2013:i:11:p:324_328. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Khaustova Viktoriia (email available below). General contact details of provider: https://www.business-inform.net .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.