Сучасна система нагляду та контролю над якістю аудиторських послуг в Україні

Abstract

У статті розглянуто проблемні питання нагляду та контролю над аудиторською діяльністю, передусім над якістю послуг та рівнем відповідальності аудитора за належне виконання своєї роботи, що гостро пронизує весь процес становлення професії незалежного аудитора. Питання необхідності врегулювання якості аудиту розглядається не як окреме питання, а як цілісна система, що має охоплювати ринок аудиту у цілому, стосовно необхідності забезпечення належних правових гарантій якості аудиту, стан яких нині є незадовільним в Україні й потребує глибшого дослідження проблеми. Також проведено аналіз законодавчого регулювання вітчизняного забезпечення якості аудиту та його відповідності європейському законодавству. Виявлено відмінності, врегулювання яких стимулюватиме підвищення якості аудиторських послуг.

The article discusses the problematic issues of supervision and control over audit activities, first of all – the quality of services and the level of responsibility of the auditor for the proper performance of their work, which acutely penetrate the entire process of becoming an independent auditor. The issue of the need to regulate the quality of the audit is considered not as a separate issue, but as a holistic system, and should cover the audit market as a whole. Attention is also paid to the need to ensure proper legal guarantees of audit quality, the state of which is currently unsatisfactory in Ukraine and requires a more in-depth study of the problem. Improving the quality of the audit in Ukraine will also be facilitated by the introduction of a quality system of computerization of the audit and the control over the level of professional competence of the auditors, since, first of all, the poor quality of most audits is caused by the low professional level of auditors. To enhance the status of the national audit, the professional liability insurance of auditors is of particular importance at the present stage. Audit liability insurance is implemented in many countries and is often mandatory. As the responsibility of the auditors is too large, ie there is a high risk of auditing, there is a problem of insurance of audit risk. However, unfortunately, the obligatory insurance of professional responsibility of auditors and full and uncontested compensation of the damage inflicted to the client of the audit are not provided by the legislation of Ukraine. An analysis of the legislative regulation of the domestic quality of the audit and its compliance with European legislation was also carried out. Differences have been identified, the settlement of which will stimulate the improvement of the quality of audit services. In order to achieve a high level of quality of audit services, which is a determining factor in the successful development of a national audit, it is not enough to define the main areas of control, it is necessary to ensure their practical implementation. First and foremost, by improving Ukrainian legislation on the regulation of audit activity, which would define specific methods and procedures for quality control of audit in Ukraine, as well as direct performers of such control.