Забезпечення якості аудиту в Європейському Союзі (досвід Угорщини)

Abstract

У статті досліджено питання посилення довіри до інституту зовнішнього аудиту в Європейському Союзі шляхом проведення системних реформ, спрямо ваних на забезпечення якості аудиторських послуг. Представлено основні напря ми реформ аудиторської діяльності в Європейському Союзі. Оцінено якість та достовірність аудиторських послуг в Угорщині за період 2014-2018 рр. Зроблено висновок про те, що процес контролю якості аудиту був реформований в Угор щині відповідно до вимог нової Директиви та Регламенту Європейського Сою зу, а створення органу за контролем аудиторської діяльності і трансформація основ попередньої системи привели до підвищення якості у сфері забезпечення цих послуг.

The article explores the issues of confidence increase to the institution of Europe an Union’s external audit through systematic reforms aimed at ensuring the quality of audit services. The main directions of auditing reforms in the European Union are presented. The reform of the EU audit regulation has started in order to increase con fidence in the integrity of the financial statements. In recent years, international and domestic corporate and audit scandals have emphasized the importance of auditing, so auditor independence and the quality of audit work have become a central issue again. On the one hand, companies and financial institutions went bankrupt, and on the oth er, the reputation of the audit profession and public confidence in the audit were shak en. During these years there were professional conferences, discussions, rethinking of laws and norms, which are generally needed to restore confidence in the institute of auditors. The assurance system of audit quality by the Chamber of Hungarian Auditors is based on its internal quality control rules. The tasks of ward control are to audit the quality assurance system of auditors, to control the quality of specific components of audits and audit findings. The quality and reliability of the audit services in Hungary for the period 2014-2018 are evaluated. External quality control is provided by a profes sional body of institutional regulation, whose reliable functioning ensures increasing confidence in the audit profession by maintaining uniform standards and quality of au dit work that meets public expectations. The existence of three external quality control subsystems have been proven: a monitoring system, a peer review system and a mixed system, which is a combination of the last two. It’s found that the audit reform has broaden the role and powers of Audit Cham bers, which are essential for effective implementation of the new audit rules. It is concluded that the audit quality control process has been reformed in Hun gary in accordance with the requirements of the new directive and regulation of the European Union. Thus creating an audit control authority and transforming the foun dations of the previous system have led to the improvement of the quality assurance sys tem. According to the Chamber of Hungarian Auditors’ data on quality assurance, the audit problem requires the implementation of a regulatory oversight package that will enhance the credibility and value of audit activity in Hungary and other EU Member States. The experience of audit quality assurance in developed countries can be imple mented in the current realities of Ukraine’s European integration process. Key words: quality control, audit, Chamber of Hungarian Auditors, European Union, reform.