Аудиторська діяльність в Україні: узгодженість змісту базових термінів та понять

Abstract

У статті проаналізовано основні правові та методологічні документи, які регламентують аудиторську діяльність в Україні (та є об’єктами процесу її організації) на предмет узгодженості сутності базових термінів: «аудиторська діяльність», аудит. За результатами виявлених неузгодженостей запропоновано уточнене визначення основних термінів: «аудиторська діяльність» та «аудит» і сформульовано узагальнений перелік аудиторських завдань, що сприятиме раціональній організації практичної складової аудиторської діяльності.

Lack of coherence of basic conceptual apparatus, determining the regulation of professional activities on the independent control in accounting, audit and inspection; consulting on accounting and taxation, the current need for theoretical and practical solution to the above problems and the need to find areas of improvement of theoretical and organizational principles of independent audit control determine the topicality of the article’s theme, define its purpose and main objectives of the study. The aim of the article is an improvement of some theoretical provisions and development of a number of practical recommendations on organizational support of audit activity. According to the stated aim a set of basic tasks, designed for its achievement, are defined: to analyze some theoretical and organizational features of audit activity in Ukraine in the context of the main legal and methodological support regulating the organization of this activity; make recommendations of theoretical and applied nature to improve the process of audit activity. Following on from the results of the analysis of rules and provisions of basic legal and methodological documents regulating audit activity in Ukraine, it is found out that the basic provisions and standards of legal support (in terms of the list of activities and nature of concepts and key terms) are not correlated with its methodological support, the basis of which is the International Standards of quality control, audit, inspection, other provision of confidence and related services. Taking into account the identified incorrectness in the formulation of concepts and semantic content of the terms «audit activity» and «audit», the following extended definitions of these terms are recommended: Audit activity – a business activity, which includes organizational and methodological support of professional activity on the practical performance of the audit, the task of inspection and provision of other related services; Audit – a process of the provision of services on system processing of the objectively obtained and evaluated (due to an integrated approach to systematic and methodical performance of audit) evidence on the suggested statements of management about economic activities and events in order to identify the degree of correspondence of these statements to the defined criteria and disclosure of information to third parties. Following on from the results of the research the need for differentiation of types of services that can be provided by the entity which performs audit activities according to the following structure (three main fields): audit, inspection and related services is substantiated. Entities of audit activity should take into account, formulated as a result of the research, proposals for rational organization of practical activity. Prospects for further research in this area consist in the comprehensive study of organizational principles of audit activity.