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Journal articles on the topic 'Quality control of audit services'
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Радіонова, Наталія, Микола Денисенко, and Олександр Левченко. "MANAGEMENT OF THE AUDIT SERVICES QUALITY CONTROL SYSTEM IN UKRAINE." "Scientific notes of the University"KROK", no. 1(77) (March 30, 2025): 220–27. https://doi.org/10.31732/2663-2209-2025-77-220-227.
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The article is devoted to the study of the influence of external control on increasing the efficiency of management of the quality control system of audit services in Ukraine. The main aspects of the regulatory and legal support of audit activities are considered and the levels of quality control of audit services in Ukraine are shown. The positive changes that introduced the compliance of the regulation of Ukrainian audit activities with European approaches are noted. The levels of quality control of audit services in Ukraine are determined with their grouping into external and internal control. The distribution of significant shortcomings by individual components of the quality management system and the frequency of identification in the SAD, revealed by the results of external control, are shown. The effectiveness of monitoring the internal quality control system of audit services SAD for the presence of those shortcomings that were typical during the implementation of the external audit is noted.
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Lazovic, Gordana. "Quality control of audit services." Ekonomski izazovi 5, no. 9 (2016): 99–113. http://dx.doi.org/10.5937/ekoizavov1609099l.
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Sysoieva, I. "QUALITY CONTROL OF AUDIT SERVICES PROVISION." Ekonomika ta derzhava, no. 1 (January 29, 2021): 104. http://dx.doi.org/10.32702/2306-6806.2021.1.104.
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Antoniuk, Olena. "INTERNAL QUALITY CONTROL OF AUDIT SERVICES." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 7(35) (2017): 78–83. http://dx.doi.org/10.25264/2311-5149-2017-7(35)-78-83.
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KHOROSHYLOVA, Iryna. "Main directions of improving audit quality in auditing firms." Economics. Finances. Law 11/3, no. - (2021): 17–19. http://dx.doi.org/10.37634/efp.2021.11(3).4.
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The paper examines in detail the problems of audit market quality. The modern audit quality control system in Ukraine is analyzed, the main indicators characterizing the development trends of the audit services market are considered. When representatives of different segments of society use the services of independent audit firms to make effective management decisions, it is necessary to conduct high-quality audits. To achieve this goal, we have given and described the structure, given a description of its elements, identified ways to develop to improve the quality of auditing. The market for audit services has an extremely high level of competition. In such circumstances, each individual audit firm must maintain a sufficiently high degree of image among current and potential users of their services. This can be achieved only by maintaining the impeccable quality of audits and constant review of the personnel structure of the audit firm. The purpose of writing the paper is to analyze the problematic aspects of quality control of audit services, functional aspects of audit quality control from the point of view of the external user, and the internal organization of quality work of specialists. In the context of globalization of the economy, the growth of commercial activity, production of goods, works and services, the main competitive advantage is quality, including this is typical for auditing. The main product of audit services is documentary evidence of financial (accounting) statements. With regard to related and other services, the result of audit activities is the provision of advice and development of measures for effective management of financial and economic activities of the enterprise. The quality and effectiveness of the audit product cannot be assessed before or at the time of service, only after all audit procedures have been performed. Quality control of audit activities is a set of measures aimed at improving financial and economic activities and reducing the risks of audit organizations. The decisive role for clients in choosing an audit company is played by an impeccable business reputation, so only organizations that provide their services in a quality and honest manner can count on competitive advantages in the audit market and profitability of sales.
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Khorunzhak, Nadiya, Iryna Belova, Olha Zavytii, Viktor Tomchuk, and Viktoriia Fabiianska. "Quality control of auditing: Ukrainian prospects." Independent Journal of Management & Production 11, no. 8 (2020): 712. http://dx.doi.org/10.14807/ijmp.v11i8.1229.
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The authors conducted a study of the current audit quality control system in Ukraine to develop proposals according to the main areas of its development and improvement based on the positive foreign experience and criteria determined by users of audit services. The information base of the empirical study was the data from the reports of the Audit Chamber of Ukraine on the activities of audit companies and their statistical indicators. The results of the study, analytical findings and recommendations for practice and research prospects are presented in the article. The provisions of the current legislation of Ukraine are used as a source of representation of conceptual definitions and methods for assessing the quality of audit in Ukraine. The research methodology is based on theoretical generalizations and the use of the scientific tools, including comparative analysis, a survey of users of audit services regarding its qualitative characteristics and the study of the experience of foreign countries. The necessity of introducing social (public) supervision, development of internal audit quality control, increasing the responsibility of audit entities, will help to overcome the identified shortcomings associated with the quality parameters of the provided audit services. A number of hypotheses are formulated, which were confirmed during the study or require additional research. The proposed recommendations can have a positive impact on the overall quality of audit activities, provided that they are put into practice in a comprehensive manner. Thus, it is not necessary that they all be implemented at the same time. sequential implementation option is possible.
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Razborska, Olena, and Khrystyna Pudkaliuk. "QUALITY OF AUDIT SERVICE IN UKRAINE." Economic Analysis, no. 28(4) (2018): 67–75. http://dx.doi.org/10.35774/econa2018.04.067.
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Introduction. The article deals with problematic issues concerning the quality of audit services. Globalization of economic relations, creating additional advantages for market participants, carries a number of risks. That is why more and more people represent different segments of society, making decisions based on information that they themselves can`t perceive and control in a timely and correct manner; seek independent auditors to assess the reliability of such information. Purpose. The purpose of scientific research is theoretical substantiation and development of methodological recommendations for improving the quality of audit services. Results. To achieve the goal, the concept of the quality of audit services has been investigated, as well as the comparison of the two concepts of "quality of audit services" and "quality of financial reporting", since the main information product of the audit is financial statements. The necessity of users of financial reporting and their interests in qualitative audit services is considered, as well as the scheme of the model of the system of internal quality control of audit activity, which can be represented by two components: internal structure and external environment. Realization of the presented model in practice consists in developing and documenting the principles and procedures for auditing the quality of the audit, their continuous analysis, evaluation and corrective actions. Three levels of quality control of audit services and regulatory legal regulation of audit activity are also considered. The necessity of improvement of theoretical and practical aspects of the quality of audit services is substantiated.
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Goltyhova, Yuliya. "Resource Support of Audit Services Quality." Auditor 7, no. 5 (2021): 10–14. http://dx.doi.org/10.12737/1998-0701-2021-7-5-10-14.
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Th e article considers the study of the resource potential of the audit organization, the reasonable and balanced use of which will allow to organize and maintain the eff ective functioning of the internal audit quality control system.
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Лосева, Н., and N. Loseva. "Quality of Audit Services and Requirements of International Auditing Standards." Auditor 4, no. 11 (2018): 20–24. http://dx.doi.org/10.12737/article_5bfcfd3cdf8027.36662687.
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Th e article examines the concept of audit quality and its key elements, the requirements of international audit standards for audit quality control, elements of the quality control system, professional ethics and audit quality, and the content of the principle of independence.
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Shchyrska, O. V., and Ye O. Kushnir. "Quality Control of Audit Services Rendering in the Context of External Inspections." Statistics of Ukraine 81, no. 2 (2018): 101–6. http://dx.doi.org/10.31767/su.2(81)2018.02.13.
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Statements of the key legal acts regulating quality control of audit services in Ukraine are studied. A review of studies on quality control, conducted by distinguished national scientists, is made. It enables to highlight controversial and problematic aspects crucial for elaborating methodological and organizational support to high quality external control over the operation of the quality control system at audit entities in Ukraine. It is shown that the auditing practice in Ukraine is subject to a series of normative and legal acts laying methodological grounds for the quality control system in audit firms and determining its operational norms. Main documents (provisions, resolutions etc.) issued by the Audit Chamber of Ukraine, setting the regulatory framework for quality control of audit services and binding for audit entities in Ukraine are highlighted. Bodies charged with quality control of audit services in Ukraine and their authorities are shown. The organizational and methodological framework for the elaboration and implementation of the quality control system in audit and financial reporting reviews are highlighted. It is emphasized that the International Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements specify the responsibility of an audit firm for the elaborated and implemented quality control system for audit and financial reporting review, and other assurance and related services. From the perspective of International Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements it is substantiated that an audit firm needs to set and maintain the quality control system that has to include the policies and procedures studied in this article. An overview of inspections of the quality control system in 2016 and their results in Ukraine is made by Ukrainian region. An analysis of the controlling bodies’ performance is made by number of inspections devoted to quality control system. The results of the study allow for making conclusions about the performance of the external control over the operation of the quality system in audit entities inspected. Propositions on the fields of further studies aimed to clarify theoretical definitions and formulate practical recommendations on organization and performance of inspections are given.
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Deynega, V. N., and S. V. Kurakova. "PECULIARITIES OF INTERNAL AUDITOR STANDARDS DEVELOPMENT AND APPLICATION OF INTERNAL WHEN APPLYING ISA." Scientific bulletin of the Southern Institute of Management, no. 4 (December 30, 2017): 40–44. http://dx.doi.org/10.31775/2305-3100-2017-4-40-44.
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This article examines the objectives, basic principles, the procedure for developing internal audit standards (in audit organizations) when applying ISAs in the practice of the Russian audit. We analyzed the theses of the Federal rules of auditing standards which were used before 2017, and the theses of ISQC 1 «Quality control for firms that perform audits and reviews of financial statements and other assurance and related services engagements» in order to find out the difference between their requirements to internal audit standards. We considered the role of internal audit standards (in an audit organization) when building up the quality control system in consideration with ISQC and defined the basic requirements internal audit standards should meet according to quality control system conception.
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Humeniuk, Iryna, and Oleh Skladanivskyi. "CONTROL OF QUALITY OF AUDITING SERVICES IN CONDITIONS OF MODERN INCLUSIVE ENVIRONMENT: THE THEORETICAL-PRACTICAL ASPECT." Інклюзивна економіка, no. 2 (October 27, 2023): 5–11. http://dx.doi.org/10.32782/inclusive_economics.2-1.
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Introduction. In the article in theory the modern checking of quality of public accountant services and professional ethics system is investigational and she is described component elements, the functions of regulators are exposed and analyses normatively is the legal providing; the dynamics of amount of subjects of public accountant activity, amount of orders of subjects of public accountant activity, actual volume of the rendered services, middle accuses of one subject of public accountant activity, amount of verifications, is certain in connection with a receipt from physical and legal persons, and also public organs of complaints, statements, appeals from that improper implementation of professional duties was seen by the subjects of public accountant activity on results a grant by them public accountant services and accordingly amount penalty, on their result for period 2015 -2017; directions of upgrading of public accountant services are reasonable within the framework of integration. Purpose. Purpose is theoretical and practical investigation of quality of audit services and professional ethics. Results. The analysis of generalized information on audit activity during 2015-2017 indicates changes due to the introduction of new legislative acts and from the side of regulators. For gaining of the aim it is defined the next tasks: the analysis of quantitative and qualitative indicators of audit activity and of system control of quality of audit services and professional ethics for the period of 2015-2017 years, the defining of directions of improvement of quality audit managing processes, substantiated directions of improvement of audit services quality within the framework of European integration. Subjects of mandatory quality control of audit services are subjects of audit activity that provide services for mandatory audit of financial statements. Quality control of audit services involves testing of internal procedures, verification of working documents, audit reports and other reports, contracts for the provision of audit services, internal administrative acts of the audit activity subject, which determine the policy and procedures to be applied in the provision of audit services.
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Gvozdeva, S. M. "Audit of quality of production." Izvestiya of Saratov University. Economics. Management. Law 9, no. 1 (2009): 58–62. https://doi.org/10.18500/1994-2540-2009-9-1-58-62.
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In article theoretical aspects of audit of quality of production and services at the present stage are considered. The author gives the short characteristic of stages of audit of quality. The role of standardization and certification of production and services in control system TQM is specified.
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Alaraji, Fedaa Abd Almajid Sabbar, Zaid Yaseen Saud Al-Dulaimi, Thamer Mahdi Muhamed Sabri, and Elena Iuliana Ion. "Factors affecting the quality of external auditing services." Proceedings of the International Conference on Business Excellence 11, no. 1 (2017): 557–68. http://dx.doi.org/10.1515/picbe-2017-0060.
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Abstract This study is aim to adopt knowledge the specific concept to external audit quality and which are the factors that affecting on those qualities in the State of Iraq. As well as, to knowledge the range of depend this job in Iraq on international or local criterion to external audit quality or not. Also, to identify the satisfaction of interested parties about job of audit on service of external audit or not. According to viewpoint external audit the workers in this job and interested parties about external audit in Iraq where practice the profession of external audit under the supervision and control of the board of the profession consists of members appointed by the government ministries no are elected. The study reached to a set of many conclusions, most important of all that the realization external audit in Iraq for importance of external audit quality. Although no existence no concept of specific criterion for quality, whether international or local. Therefore, this study recommends a set of recommendations necessary to adopt uniform criterion for the quality of the external audit job in Iraq, whether international or local, to achieve high quality in audit services and achieving satisfaction of interested parties on those services.
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Shyhun, Mariia, and Andrii Zhuravel. "Tax Audit and Tax Control: Interaction Model and Legislative Regulation." Oblik i finansi, no. 3(97) (2022): 46–55. http://dx.doi.org/10.33146/2307-9878-2022-3(97)-46-55.
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Calculations for taxes and payments are one of the key areas of accounting and the object of tax control and audit at any enterprise. The interaction of tax inspectors and auditors and their relations with tax-paying enterprises within the framework of their inspection are insufficiently regulated by law. The article is devoted to disclosing the procedures and features of the legislative regulation of tax audit in the system of interaction of taxpayers, control bodies and audit companies. To emphasize the existing features of tax audit carried out by independent audit firms and tax audit carried out by fiscal authorities, the authors use two definitions: tax audit and tax control. Taking into account the differences between the tax audit and tax control, it is recommended to legislate the concept of tax audit and tax consulting services at the level of normative legal acts in the field of audit activity. Based on the data of the conducted survey of accountants, the reasons for fines and VAT surcharges were revealed. The model of the relationship between taxpayers, subjects of audit activity and tax authorities is substantiated and described. Applying this model will increase the quality of independent audit and tax control and the trust of stakeholders in the financial and tax reporting of enterprises. In addition, it will reduce the financial risks to taxpayers and society's costs for maintaining the tax control system. Within the framework of this model, under certain circumstances, tax authorities can get acquainted with the results of audits by independent auditors drawn up in a separate document in the part of tax calculations. Quality control of an independent tax audit can be carried out by the Body of Public Supervision of Auditing Activities or the Audit Chamber of Ukraine within the framework of general quality control of audit services and indirectly by tax authorities during a tax control. Accordingly, the interaction between these subjects can create additional opportunities to strengthen the quality control of auditing activities as a whole.
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Levytska, Svitlana. "RISKS OF THE AUDITING SERVICES QUALITY." Fìnansi Ukraïni 2024, no. 2 (2024): 101–14. http://dx.doi.org/10.33763/finukr2024.02.101.
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Introduction. Today, more than a million subjects of economic activity in the world are certified according to the ISO 9001 standard - quality management system. The quality management system (QMS) is an integral part of management that follows both market norms and business rules. The practice of implementing QMS, along with the optimistic results of quality improvements, reveals the debatable aspects of such processes. Problem Statement. The International Quality Management Standards application (which is one of the main audit reform directions in Ukraine) is today complicated both by the active pace of the mentioned processes (insufficient time for the unification of quality policies and procedures) and the difficulty of international regulatory practical application policies and procedures regarding audit quality. Subjects quite often postpone their orders for conducting a mandatory audit during the period of martial law, which leads to the emergence of quality control risks. Purpose – coverage of modern trends in the audit quality risks identification and assessment, justification for an audit firm of an alternative internal quality management system as an integral operational management component, that will enable the systematic approach formation to conduct a competitive audit. Methods. General scientific and special methods are used: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. The complex nature of quality risks in modern audit conditions, their impact on the validity, reliability and persuasiveness of the auditor's opinion is revealed. The quality risk is investigated based on a comprehensive risk assessment in terms of the audit company's “quality management system” components. Common errors of auditing companies in the quality management system organization, the significance of their impact on compliance with norms and goals of audit quality are given. Based on the conceptual rules and principles of the International Quality Management Standards, alternative components of the “Quality Management System” for the audit company, their structural and logical connections with the identification of the functional role are proposed. Based on the international practice of risk-oriented management, methodical approaches to the identification and risk assessment are proposed, alternatives for internal regulation and specified processes documentation are revealed. Conclusions. The quality management system does not have a simple cycle, its effectiveness lies in systemic regulatory and internal management development. The internal audit of the QMS cannot fulfill its function by declarative decisions only. Due to the established communication with the auditors, interest in the demand for his role, the person responsible for the company's QMS should raise his competence' level, work with quality risks “in advance”. Issues of audit quality risk management highlighted in the article are quite new and require the methodological and practical principles formation of regulation and conceptually unified mechanisms for the implementation of such processes by audit companies.
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PANTELEIEV, V. "A Synthesis of Information on Regulation, Organization and Methodology of Audit in the EU Countries." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (February 20, 2020): 39–65. http://dx.doi.org/10.31767/nasoa.4.2019.05.
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The paper sums up documents on the legal and practical framework for the regulation of audit, quality control of audit services and public oversight audit all countries of EU. For more than a quarter of a century, an understanding and approval practice of providing audit services has been formed in Ukraine. As an important element of the market mechanism, an audit involves expressing the reasoned opinion of an independent, qualified professional about the entity's financial statements. The time requirement is the use by regulators of new, modern audit techniques. Audit development in Ukraine always goes hand in hand with the study and use of positive audit experience in market economy countries. The main components of such techniques are certain procedures for auditing, quality control of audit services and public oversight bodies. The paper on legal acts and literary sources summarizes the legal and the best practices of audit regulation, quality control of audit services and public oversight bodies in all EU countries (currently 28). The tendencies of organization and regulation of audit activity, variants of influence on the quality of audit services, as well as application of state and non-governmental levers of forming the body of public supervision are indicated. A critical attitude to the regulation of audit, organization and methods of audit in Ukraine is justified. Conclusions are drawn and prospects for further research are outlined.
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De Simone, Lisa, Matthew S. Ege, and Bridget Stomberg. "Internal Control Quality: The Role of Auditor-Provided Tax Services." Accounting Review 90, no. 4 (2014): 1469–96. http://dx.doi.org/10.2308/accr-50975.
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ABSTRACT We propose that auditor-provided tax services (tax NAS) improve internal control quality by accelerating audit firm awareness of transactions material to the financial statements. Using data from 2004 to 2012, we find robust evidence that companies purchasing tax NAS are significantly less likely to disclose a material weakness and that this result is not due to auditor independence impairment. A one-standard-deviation increase in tax NAS is associated with approximately a 13 percent decrease in the rate of material weaknesses relative to the base rate. These results are robust to tests addressing endogeneity concerns. Additional cross-sectional analyses reveal expected increased effects of tax NAS on internal control quality (1) after significant operational changes that require changes to the internal control structure, and (2) earlier in the relationship with the financial statement audit firm, when there are fewer established lines of communication between the audit team and client. This paper contributes to the knowledge spillover literature by identifying a mechanism through which tax NAS improve overall financial reporting quality.
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Hendang Tanusdjaja, Nur Afriani Destyani,. "Pengaruh Standar Auditing, Standar Pengendalian Mutu, Dan Kode Etik Terhadap Kualitas Jasa Audit." Jurnal Paradigma Akuntansi 3, no. 1 (2021): 386. http://dx.doi.org/10.24912/jpa.v3i1.11664.
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The purpose of this study was to determine the effect of auditing standards, quality control standards, and code of ethics on quality audit services. The population used is the auditors who works at the Public Accounting Firm (PAF) in DKI Jakarta. Type of this research is quantitative research by using primary data. Sampling was done using purposive sampling with 80 individual who work at the PAF in DKI Jakarta. Data were processed and tested using Software Statistical Product and Service Solution version 23. The result of this research shows that auditing standards, quality control standards, and code of ethics simultaneously (F test) on quality audit services. The T test result shows that auditing standards and code of ethics has significant effect on quality audit services, on the other hand quality control standard has no significant effect on quality audit services.
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Lubenchenko, O. E., S. V. Shulha, and M. D. Korinko. "New Standards of Quality Management in Audit. The Risk-Based Approach." Statistics of Ukraine 96, no. 1 (2022): 117–26. http://dx.doi.org/10.31767/su.1(96)2022.01.11.
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The article proves that auditing is a socially significant activity. Therefore, the auditor must ensure the validity of his opinion, which is achieved through ensuring the quality of audit procedures at all stages. Failure to ensure the quality of audit tasks is a reason to mislead users of financial statements of enterprises and auditorsʼ conclusions, does not warn users about financial problems and the possibility of bankruptcy, especially in socially significant companies. From December 2022 on the audit, quality control of audit services are waiting for radical changes in quality management. The article highlights the results of a study devoted to new requirements to quality management in auditing firms, resulting from the enforcement of the new standards: ISQM 1 “Quality Management”, ISQM 2 “Engagement Quality Reviews”, and the revised ISA 220 “Quality Management for an Audit of Financial Statements”. The design of a quality management system at firm level is considered in ISQM 1, including building up an organization system for management of audit quality, creating the essential conditions for performing audits. This standard will be enforced in place of the existing ISQC 1“Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements”. The new quality management system includes the following components: the risk assessment process of the audit firm; management and leadership, ethical requirements, acceptance, continuation of customer relationships and specific tasks; resource; performance of tasks; information and communication; monitoring and sanctions. ISQM 2 “Engagement Quality Reviews” specifies the requirements to reviewers of the quality of performed audit engagements. A quality reviewer is required to have knowledge and understanding of professional standards, current legal and normative acts, and understanding of firm’s policies or procedures used in the process of engagement performance; knowledge of the industry of a company to which audit services on engagement performance were provided; the professional experience in evaluations of scopes and complexity of the performed engagements, the professional qualification for quality evaluations of the engagement performance, including the firm’s obligation for providing this qualification. The abovementioned requirements cause the need in additional studies aimed at elaborating new schemes for actions and inclusion of engagements in job descriptions of quality reviewers.
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Jamandilović, Svetlana. "Internal audit key quality components." Revizor 24, no. 94 (2021): 59–65. http://dx.doi.org/10.5937/rev2194059j.
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The services provided by internal auditors are based on a high level of confidence in the quality of their work. Continuous internal and periodic external quality control of internal audit activities are of key importance for maintaining confidence in the work of internal auditors.
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Голтыхова, Ю. С. "The organization of internal audit quality control system at the current stage of audit services development." Экономика и предпринимательство, no. 9(122) (October 3, 2020): 1256–59. http://dx.doi.org/10.34925/eip.2020.122.9.246.
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Статья посвящена рассмотрению содержанию внутреннего контроля качества аудита на современном этапе развития аудиторских услуг. Приведены методические и практические рекомендации по организации внутреннего контроля качества аудита. Представлены конкретные инструменты, обеспечивающие разумную уверенность в соблюдении установленных требований аудиторской организацией. Документально оформленные принципы и процедуры внутреннего контроля качества аудита могут быть использованы аудиторскими организациями при разработке внутрифирменного стандарта по контролю качества аудита. The article is devoted to the content of internal audit quality control at the current stage of audit services development. The methodological and practical recommendations on the organization of internal audit quality control are considered. The specific tools providing reasonable assurance in compliance with the established requirements of the audit organization are presented. Documented principles and procedures for internal audit quality control can be used by audit organizations when developing an internal audit quality control standard.
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Lennox, Clive S. "Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?" Accounting Review 91, no. 5 (2015): 1493–512. http://dx.doi.org/10.2308/accr-51356.
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ABSTRACT In 2005–2006, the PCAOB imposed restrictions on auditors' tax services in order to strengthen auditor independence and improve audit quality. The restrictions resulted in a significant drop in auditor-provided tax services (APTS). To test the impact on audit quality, I partition the sample into a treatment group (companies whose APTS purchases dropped significantly when the restrictions were introduced) and a control group (companies whose APTS purchases were relatively unaffected) and I measure audit quality using the incidence of accounting misstatements, tax-related misstatements, and auditors' going-concern opinions. Using a difference-in-differences design, I find no change in audit quality for the treatment group relative to the control group after the restrictions are imposed.
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Lubenchenko, О. Ye, and А. V. Lysiuk. "Methodology for Preparation of Audit Entities to External Control of the Quality of Audit Services." Statistics of Ukraine 88, no. 1 (2020): 116–30. http://dx.doi.org/10.31767/su.1(88)2020.01.14.
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The requirements to the system of control over the quality of audit services are analyzed, which are specified in the Law of Ukraine “Audit of Financial Statements and Auditing” from 21.12.2017 No 2258-VIII; Directive of the Ministry of Finance of Ukraine “Approval of the Procedure for Inspection of the Quality Control of Audit Services” from 29.08.2019 No 362; Resolution of the Council for Supervision over Auditing at the State Institution “The Body of Public Supervision over Auditing” from 30.08.2019 No 6/7/13 “Information Questionnaire of Auditing Entity”. It is demonstrated that the quality control system requires corrections of the following: responsibilities of administration and staff of auditing entities for use of the adopted intra-firm provisions on the quality control system, requirements of ISQC1, IAS, the Law of Ukraine “Audit of Financial Statements and Auditing”; the requirements to staff (quality controller, reviewer, assignment partner); identification of threats to the independence and the auditor’s response on the assessed threats; the requirements to reviews of complaints, complicated issues; issues related with non-stop professional training of auditors. Special attention of auditors need to be drawn to the fact that the policies and procedures of the quality control system do not have to be confined to the audit of financial statements, but have to apply to other assignments on giving confidence and related auditor services. Besides that, assessment of threats to the independence has to be conducted for non-auditor services specified in Article 6 of the aforementioned Law of Ukraine.
 The studies conducted by the author allowed to elaborate procedures for quality control of auditor services; measures to stimulate staff of auditing entities to scrutinize requirements to implementation of the quality control system; obligating documents of auditing firms on assessment of ethical threats; sharing of duties among assignment group members; requirements to qualification of the key partner, quality controller; identification of auditor assignments; solutions of complicated issues and their documenting, measures on control of the assignment at the final phase and quality control of the assignment. The proposed measures are supposed to help auditing entities revise the already operating quality control systems in a timely manner, which will facilitate supply of high quality information to all the users of auditing reports, external quality controllers from the Body of Public Supervision over Auditing and the Auditor Chamber of Ukraine.
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Pudeyan, Lubov O., and Tatyana K. Medvedskaya. "AUDITORS’ ACCOUNTANCY QUALITY CONTROL AS A PREREQUISITE FOR HIGHER EFFECTIVENESS OF AUDITING SERVICES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/9, no. 141 (2023): 13–19. http://dx.doi.org/10.36871/ek.up.p.r.2023.12.09.002.
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This article scrutinizes the nature and manner of auditors’ prescriptive reports submitted to regulatory authorities. Grounds are given for the necessity to expand the present list of those items envisaged by a state regulatory body in summarizing the statistics linked with the functions of the audit market in Russia. The author points out a tendency to break up auditing services marketeers into smaller units (most of these are currently referred to small business entities. or SBEs) under turbulent economy, which evidently poses definite risks for the customers of auditing services in what concerns the adequate quality of the said services and the final document (conclusion). One of the reasons of this situation, as stated by the author, is insufficient transparency and incompleteness of the accounting reports drawn up by audit companies (and individual auditors), as well as its simplified format (corresponding to the SBE status). It is the author’s opinion that a promising trend in the improvement of auditing activities might firstly be toughening of requirements to the level of competence of the auditing companies’ staff within the framework of quality inspection of the activities of their members by self-regulatory audit authorities. Secondly, this might be a revision of the Russian law providing it with a detailed description of the methods of audit, which alongside international audit standards and norms of the International Federation of Accountants will make a safe basis for supporting a high level of audit quality in the Russian Federation.
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Karina, NAZAROVA, NEHODENKO Viktoriia, and MINIAILO Viktoriia. "AUDIT SERVICES MARKET IN UKRAINE." INTERNATIONAL SCIENTIFIC-PRACTICAL JOURNAL "COMMODITIES AND MARKETS" 40, no. 4 (2021): 4–15. http://dx.doi.org/10.31617/tr.knute.2021(40)01.
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Background. Trends in the open economy, the processes of information globalization require the search for new effective tools of trust of the state, public oversight bodies, investors, the public and other professional and non-professional users of information to business. This tool is an independent external audit: it helps to identify deficiencies in the activities of the entity, to identifyways to correct them, as well as to develop preventive measures to avoid them. Analysis of recent research and publications has shown that the state of audit activity in Ukraine does not fully meet today’s requirements, an important scientific and practical problem of the development of the audit services market and quality control of audit services in Ukraine remains unresolved. The aim of the article is to analyze the market of audit services in Ukraine and assess potential ways of further development of auditing. Materials and methods. The theoretical and methodological basis of the publication is a set of studies of domestic and foreign scientists. General scientific and special methods of scientific cognition are used: comparative, systematic and statistical analysis to clarify the cause-and-effect relationship and assess the market of audit services in Ukraine. Results. A study of the audit services market in Ukraine was conducted, the dynamics of the number of audit entities (SAА) and the dynamics of the volume of provision of a number of audit services were analyzed. The information on the composition and number of audit entities is summarized, as well as the volume of provided audit services in terms of regions of Ukraine is studied. The problems of audit activity development are outlined, the main ones of which are insufficient normative provision, imperfect system of digitalization of audit procedures, etc. Conclusion. In recent years, the conditions and quality of the audit services market in Ukraine have changed radically, primarily due to the implantation of foreign experience in the national audit system, expanding the possibility of diversification of professional audit services, as well as the digitalization of auditing. This opens up new opportunities both for the auditors and audit firms themselves and for the customers of their services. In addition, various additional audit and related services have become widespread. To increase the competitiveness of Ukrainian audit companies it is necessary to take into account global trends, foreign experience and modern technologies of customer service, which requires: improving the legal regulation of auditing in Ukraine; improving the methodology and organization of audits; development of the optimal method of determining the cost of audit services.
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Lubenchenko, О. Е. "Quality of Audit Services Rendered to Entities Engaged in Foreign Economic Activities." Statistics of Ukraine, no. 2(77) (June 20, 2017): 79–89. http://dx.doi.org/10.31767/su.2(77).2017.02.11.
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Ways to enhance the quality of audit in foreign economic activities are studied. It is stressed that foreign users of financing reporting tend to demand reliable and impartial data confirmed by an external auditor from domestic entities engaged in foreign economic activities. It is demonstrated that the quality of auditor services is assured at the level of a professional auditor and an audit firm, particularly through establishing quality control system based on the Code of Professional Ethics and the International Standards of Quality Control. A review of quality control components in the International Standard of Quality Control is made. It is demonstrated that the policy and the procedures for the assurance of independent internal control are based on ethical requirements to audit, which can be violated in the following circumstances: threat to own interest; threat of own assessment; threat to protection; threat to personal relations; threat of pressure.
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Ha, Thi Phuong Dung, Thi Huong Dao, Xuan Kien Pham, and Thi Van Anh Duong. "DETERMINING THE FACTORS AFFECTING THE AUDIT QUALITY OF VIETNAMESE-LISTED COMPANIES." Financial and credit activity problems of theory and practice 2, no. 61 (2025): 155–67. https://doi.org/10.55643/fcaptp.2.61.2025.4668.
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The development of the financial market requires transparency and honesty of financial information. Information in financial reporting will directly or indirectly affect the rights or decisions of investors. Independent auditors have a very important role in assessing the honesty and reasonableness of financial reporting of enterprises, but there are still risks. This article focuses on determining factors affecting audit quality in Vietnamese listed companies, in the context of many cases related to the quality of audits of financial reporting of listed companies on the Vietnamese stock exchange in 2023. The article uses quantitative research methods and multivariate regression analysis. Through survey data, the article identifies 5 factors affecting the quality of audits of Vietnamese listed companies, including: Size of the audit firm; Level of expertise of auditors; Quality control procedures at the audit firm; Auditing fees; Scope of services provided by the audit firm. From the findings of the study, the article makes some recommendations to improve the quality of financial statement audits of companies on the Vietnamese stock exchange.
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Pant, Ishita, Sujata Chaturvedi, Chandra Bhushan Tripathi, Anchit Goel, Pragyan Sarma, and Dinesh Kumar Satti. "Auditing Histopathology Processes to Augment Reporting Quality: An Objective Analysis in a Tertiary Care Neuropathology Laboratory." Annals of Pathology and Laboratory Medicine 9, no. 2 (2022): A35–43. http://dx.doi.org/10.21276/apalm.3147.
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Background: Laboratory audits are an integral component of the continuous quality improvement process and one of the key elements of quality control in the laboratories. These audits are primarily concerned with the everyday aspects of laboratory services and are a means of providing feedback to the users of the laboratory and its staff. These audits measure the performance of laboratory services against established standards that are evidence based and established by the audit team itself. This original study was initiated with an objective to audit all those histopathology processes that are involved in the generation of a quality histopathology report. The purpose was to detect the gaps which in turn maybe used to reduce and avoid errors in the processes, thus improvising the quality assurance practices of the histopathology laboratory.
 Materials and Methods: In this retrospective cross- sectional study, total twenty standards were audited, including the clinical details, the pre-analytical, analytical and post-analytical laboratory processes.
 Results: Overall, out of the 20 standards audited it was found that in the first audit, full compliance was observed in 10 standards, whereas the re-audit showed full compliance in 11 standards. Undoubtedly the compliance showed an improving trend in the re-audit.
 Conclusion: such laboratory-based audits not only form an integral component of the quality assurance programs but definitely add on to the quality of patient care, as the reports generated by the histopathology laboratories do help the treating team in deciding or modifying the treatment plan in central nervous system and spinal tumours.
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Volodymyr, Panteleiev. "Consolidation of information about audit, audit organization and audition methods in the EU countries." Economics: time realities 1, no. 47 (2020): 91–113. https://doi.org/10.5281/zenodo.3967554.
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The paper and the table summarize materials on the legal and practical framework for the regulation of audit, quality control of audit services and public oversight audit all countries of EU and Ukraine. The tendencies of organization and regulation of audit activity, variants of influence on the quality of audit services, as well as application of state and non-governmental levers of forming the body of public supervision are indicated. A critical attitude to the regulation of audit, organization and methods of audit in Ukraine is justified. Conclusions are drawn and prospects for further research are outlined.
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Голтыхова, Ю. С. "The organization and methodological tools of the internal quality control of audit." Экономика и предпринимательство, no. 2(127) (April 11, 2021): 946–50. http://dx.doi.org/10.34925/eip.2021.127.2.188.
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Статья посвящена исследованию современного состояния и тенденций организационного и методического обеспечения внутреннего контроля качества аудита. Выявлена необходимость научного обоснования методических и практических рекомендаций по совершенствованию системы внутреннего контроля качества аудита в аудиторских организациях в условиях повышения требований к качеству аудита и усиления конкуренции на рынке аудиторских услуг. Определена актуальность темы организации и развития методического инструментария системы внутреннего контроля качества аудита в аудиторских организациях. Проанализированы показатели, характеризующие качество проводимой аудиторской проверки в сопоставлении с нормами, регулирующими контроль качества аудита. Рассмотрено содержание аудиторских процедур и инструментов внутреннего контроля качества аудита, обосновано направление совершенствования организации и проведения внутреннего контроля качества аудита в аудиторских организациях. The article considers the study of the current state and trends of organizational and methodological support of internal audit quality control. The necessity of scientific substantiation of methodological and practical recommendations for improving the internal audit quality control system in audit organizations in the context of increasing requirements for audit quality and increasing competition in the audit services market is revealed. The relevance of the topic of organization and development of methodological tools for the internal audit quality control system in audit organizations is determined. The indicators that characterize the quality of the audit conducted in comparison with the standards of the audit quality control are analyzed. The content of audit procedures and internal audit quality control tools is considered, the direction of improving the organization and implementation of internal audit quality control in audit organizations is justified.
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Pertiwi, Puspa Kusuma, and Puji Wibowo. "Government Reporting and Quality of Public Services: Are They Twins?" Journal of Accounting and Investment 24, no. 1 (2022): 1–24. http://dx.doi.org/10.18196/jai.v24i1.16193.
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Research aims: This study aims to analyze the effect of audit findings and audit recommendation follow-up on the quality of public services through the quality of financial reports.Design/Methodology/Approach: This study employed cross-sectional regression using data from 170 observations of 34 ministries and institutions in Indonesia for the 2015-2019 period by adopting a purposive sampling method. Hypotheses testing was performed using binary logistic regression analysis, multiple linear regression, and path analysis.Research findings: The results showcased that the audit findings negatively impacted the quality of financial reports, while audit recommendation follow-up did not affect the quality of financial reports. The audit findings also did not influence the quality of public services, while audit recommendation follow-up led to better public services.Practical and Theoretical contribution/Originality: Central government institutions are expected to improve the effectiveness of the internal control system and compliance with laws and regulations in managing state finances to create more quality and reliable financial information. These institutions are also encouraged to overcome non-tax revenue irregularities to promote good governance in public service. The study provides empirical evidence regarding the determinants of public service quality by developing new measurements associated with the characteristic of non-tax revenue imposed by the line ministries and agencies.Research limitation: Future research is needed to develop the quality of public service indicators with other indicators and consider using primary data through a questionnaire survey to measure the quality of public services.
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Datsenko, Hanna. "MAIN ASPECTS OF QUALITY CONTROL OF INTERNAL AUDIT OF ENTERPRISES." Institute of accounting, control and analysis in the globalization circumstances, no. 1-2 (June 4, 2021): 24–32. http://dx.doi.org/10.35774/ibo2021.01-02.024.
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Introduction. The problem of internal audit quality control is extremely relevant for domestic industrial enterprises. This trend is explained by the fact that auditors as a result of the audit may come to an inaccurate conclusion and present erroneous results. Methods. This investigation is based on methods of analogies and theoretical generalization, system and structural-functional analysis, graphic, abstract and logical methods. Results. It is proved that an important stage of internal audit is the process of reporting on the results of internal auditors during the study of the actual state of the enterprise, according to which the internal auditor must establish the significance of the identified deficiencies. It is established that the assessment of control over the results of internal audit is carried out in order to ensure the senior management of the enterprise in obtaining quality services provided to the company by internal audit. It is investigated that the quality control of the conducted internal audit can be determined by testing in two areas: verification of compliance with existing regulations of audit procedures; detection of errors in the activities of structural units or in processes that were not prevented by the audit system. Identified aspects that should include the assessment of quality control of internal audit. The characteristics of the internal quality control of internal audit, which are based on internal and external evaluation, are highlighted. The importance of monitoring the follow-up after the internal quality control of internal audit is proved. Discussion. According to the research results, it is proved that an effective internal audit helps to solve problems related to the formation of a scientifically sound system of management decisions based on reliable information and timely optimal proposals for further measures to develop an industrial enterprise not only now but also in the long run. Keywords: internal audit, audit, financial and economic activities, quality control, evaluation, production and economic activities, enterprise.
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Syafral, Muhammad, Mardiasmo, Ertambang Nahartyo, and Suyanto. "THE EFFECT OF GOVERNMENT INTERNAL AUDIT MATURITY ON IMPROVING PUBLIC ADMINISTRATION PERFORMANCE." Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities 7 (July 1, 2024): 649–59. http://dx.doi.org/10.34010/icobest.v7i.575.
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This study explores the relationship between the maturity of government internal audits and public administration's performance. The research investigates how internal audit maturity affects how complex public administrations perform. The qualitative research method used was matrix analysis, which involved collecting data from relevant documentation. The main finding in the research is that the level of maturity of government internal audits can improve the performance of public administration. High government internal audit maturity can enhance the quality of government agencies' accountability, risk management, and control. As public administration advances, the demand for high-quality services provided by internal government audits also increases. These findings provide valuable information for internal government audits about how to raise service standards and satisfy the needs of a more sophisticated public administration.
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Lubenchenko, О. Е. "A New Quality Management System in Auditing. Information and Communications." Statistics of Ukraine 97, no. 2 (2022): 85–94. http://dx.doi.org/10.31767/su.2(97)2022.02.09.
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The purpose of the article is to provide methodological recommendations for auditing entities regarding the creation of a quality management system, in particular its element "Information system and information interaction". The results of the analysis of the ISQM International Standard 1 "Quality management in an auditing company conducting audits, review of financial statements, other assurance tasks, related services" are highlighted, and practical developments are presented. It has been proven that the formation of a quality management system requires a comprehensive risk-oriented approach to the organization and conduct of inspections, while the responsibility for quality in the audit firm is considered and controlled at two levels: at the highest – management level and at the operational level. The procedures of quality risk assessment and control measures have been developed in response to assessed risks. They are as follows: assessment of threats to ethics and determination of measures to respond to identified threats based on the working document "Identification of Threats to Independence", through annual confirmation of independence of the audit company's staff; investigations of complaints and accusations by appointing responsible persons, recording the consideration of complaints in the appropriate journal and taking measures to influence people who systematically violate the requirement for the quality of audit services; communications during the acceptance of the client and task, execution of the task, provision of auditor's reports; communication to the client's management through letters to management personnel and people with the highest authority, through a transparency report taking into account the requirements of the International Standard ISQM 1 with the provision of an additional report for the audit committee; reporting to regulatory bodies in accordance with the Law of Ukraine "On the Audit of Financial Statements and Audit Activity"; direct negotiations within the audit group and with the involvement of the client, inquiries and assessment of the responses of the client's management staff; publication of information about the quality of audit services on the websites of audit firms and in mass media; procedures for monitoring the quality of selected tasks and the quality management system as a whole.
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Nunung Trimayanti and Joy Nashar Utamajaya. "Pengaruh Kualitas Kontrol Internal dan Kepatuhan terhadap Standar terhadap Efektivitas Audit Sistem Informasi pada Perusahaan PT XYZ." JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI 2, no. 4 (2024): 72–78. https://doi.org/10.59024/jiti.v2i4.1113.
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The study aims to analyze the influence of internal control quality (X1) and compliance with standards (X2) on the effectiveness of information system audits (Y) in PT XYZ, a financial services company. The research adopts a quantitative approach with data collected through surveys and analyzed using multiple regression. Findings reveal that both internal control quality and compliance with standards significantly impact the effectiveness of information system audits, highlighting the importance of adherence to established frameworks such as COBIT 5. This research contributes to improved audit practices in similar organizational contexts.
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Fabiianska, Viktoria. "THEORETICAL ASPECTS OF AUDIT DEVELOPMENT BASED ON QUALITATIVE APPROACH." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 18(46) (2020): 107–17. http://dx.doi.org/10.25264/2311-5149-2020-18(46)-107-117.
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The aim of the article is to study the essence of a qualitative approach in auditing and the development of domestic audit based on it in the context of forming a new concept of quality control of audit services in Ukraine. The research methodology is based on theoretical generalizations and the use of scientific tools, including comparative analysis, analysis of the provisions of current legislation of Ukraine and international legislation in the field of audit quality regulation. The research substantiates the assertion that the reform and development of independent audit in Ukraine is based on a qualitative approach as the main direction of improving national legislation in the field of audit and bringing it closer to EU requirements is to improve the quality of audit services and increase confidence in domestic auditors. It is studied that quality management of audit and audit services is to create and operate a quality management system, which aims to create an information product that meets the requirements of standards and can meet the needs of users and ensure their confidence in the reliability of audited financial statements. The analysis of domestic legal requirements for the quality of audit services allows us to state that the main emphasis is placed on ensuring the quality of mandatory audit of financial statements and mandatory audit of financial statements of entities of public interest. As a result of the research, it is proposed to use a qualitative approach in auditing from three interrelated positions: 1) in auditing research – a set of techniques for studying audit objects based on the theory of quality as a historically formed philosophical concept; 2) when conducting an audit and providing audit services – this is a necessary set of tools to ensure the improvement of their quality, which is formed at the international, national and internal levels; 3) in assessing the information provided by the auditor (audit opinion) – the establishment of criteria for its usefulness on the basis of a qualitative approach that allows to establish the level of suitability of information for users.
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Zhukova, T., K. Iermolenko, and I. Plikus. "MODERN PROBLEMS OF AUDIT SERVICES IN UKRAINE." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 1 (2020): 86–92. http://dx.doi.org/10.21272/1817-9215.2020.1-09.
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Today, audit activity in Ukraine has a number of contradictions and misunderstandings. Lack of practical experience of auditors and the necessary resources, as well as a tight market lead to the fact that some audit firms do not perform their work well. The article reveals the shortcomings of audit activity, a number of factors influencing them, the situation and prospects for changes and development in the future, and the ways to solve existing problems. The analysis of the audit services market in Ukraine showed positive trends. Today we observe how it has expanded significantly and encompassed all areas of economic activity. The article provides a comparative description of the audit market by the total number of audit activity subjects (SAD) in 2014 - 2018. The audit market is proved to be suffering from changes in the country. The decrease in the number of audit activity subjects is associated primarily with tightening the requirements for auditors and changes in legislation, but this did not affect the volume of services provided. The problems of the market monopolization under the "Big Four" are noted. In fact, the audit of state-owned enterprises was handed over to four companies, which make up 0.4% of the total number of audit entities in Ukraine. It is emphasized that audit companies have shortcomings and unresolved issues, which include the lack of a unified audit program, the pricing of audit services, the insufficient number of methodological developments for audit control, the cost of certification of auditors, and the lack of guidelines for computerizing the audit. It is noted that the main areas of audit development in Ukraine include creating the mechanism for applying ISAs, developing the methodology for auditing financial statements of enterprises by industry, deepening cooperation between Ukrainian professional audit organizations with international and European professional organizations of accountants, auditors, developing a pricing mechanism for audit services, and improving the quality control of providing the audit services.
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Kartika Ningsih, Desy, Dey Ravena, and Agus Hadian Rahim. "The Role of the Medical Committee and Medical Audit in Completion of Medical Crimes." International Journal of Research and Review 10, no. 4 (2023): 205–18. http://dx.doi.org/10.52403/ijrr.20230426.
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In the context of a medical audit, the medical committee functions to prevent possible negligence in certain medical procedures. This function is generally carried out when a case is found that is considered difficult, an unnatural death, or other interesting cases. Even so, there are still various medical disputes that are difficult to resolve regardless of the implementation of medical audits as a quality control tool and medical service standards in hospitals. The purpose of this study is to deepen understanding of (1) the role of medical committees and medical audits; and (2) the role of medical audit in solving medical crimes. The method used in this study is a normative juridical method with a statutory and conceptual approach. From this study it was found that the medical committee is in charge of monitoring and evaluating the quality of medical services through the implementation of medical audits. Meanwhile, the role of a medical audit in resolving medical crimes is as a guide to ensure that every action, procedure, mechanism and decision made in medical treatment goes according to the standards and quality specified. Keywords: Medical Audit, Medical Committee, Medical Crime Completion
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Lubenchenko, O. E. "The Internal Standard “The Policy and Procedure of the System for Internal Quality Control of Audit Services”." Statistics of Ukraine 86, no. 3 (2019): 107–15. http://dx.doi.org/10.31767/su.3(86)2019.03.12.
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New Laws of Ukraine “On Accounting and Financial Reporting in Ukraine” and “On Audit of Financial Statements and Auditing” require the enhanced responsibility of auditors for auditing results. Creation of the body of public oversight over the auditing requires the continuing improvement of the internal control system through implementing internal company standards. The article proposes the elaborated procedure and key components of the internal standard “The Policy and Procedure of the System for Internal Quality Control of Audit Services”.
 The structure of the internal audit includes the following sections: glossary of terminology; leadership responsibilities for quality within the audit firm; ethical requirements; acceptance and continuance of client relationships; human resources; engagement performance (work documents on performance of previous engagement procedures, on planning of auditing engagements, on final procedures, other work documents); monitoring of quality control system and individual engagements; appendices. For understanding of International Standards of Auditing, the preamble of the internal standard should contain key notions and definitions. An important aspect is recording of issues creating the appropriate environment for control: style and essential principles of the audit firm management; organizational structure and specialization of the audit firm; sharing of responsibility and authorities of management and other personnel; personnel management policy (requirements for recruitment and dismissal, professional development, assessment of work quality, system of rewards). The audit firm sets and records the procedures to be applied to assure the compliance with ethical principles (honesty, objectivity, professional competency, confidentiality, professional behavior), and for identification and prevention of threats to its independence. The general procedures for acceptance are as follows: assessment of the firm’s resources for engagement performance, assessment of the client’s integrity, reaching agreement on the engagement terms and continuance of client relationship. The section “Human resources” of the internal standard contains the procedures for personnel recruitment, continuance of cooperation with personnel, assessment of their competence and capacities to perform auditing engagements, use of disciplinary actions (if necessary). The section “Engagement performance” of the internal standard includes the description of policies and procedures for collecting sufficient and acceptable audit evidence in order to form the auditor’ opinion about financial statements. For companies with public significance, in conformity with the law, the review of auditor’s report is envisaged, and the structure of the reviewer’s report is proposed. Once the reviewer’s report is received by the audit firm and differences in opinions are settled, the auditor’s report on financial statements, the supplementary report to the auditing committee, and the report to supervisory bodies (if necessary) will be made. The section “Monitoring of the internal standard” includes recording of procedures for monitoring of quality control system (the existence of quality control system and its compliance with current legal requirements, International Standards of Auditing and internal standards). Use of the internal standard “The Policy and Procedure of the System for Internal Quality Control of Audit Services” can essentially increase the quality of auditing and other engagements on ensuring confidence and related services.
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Shvyreva, Olga, and Michail Petukh. "Critical Technologies of Audit Services." Research of Economic and Financial Problems, no. 4 (December 30, 2023): 1–10. http://dx.doi.org/10.31279/2782-6414-2023-4-5.
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Introduction. In the context of the need to improve the quality of audit services and ensure confidence in their results on the part of interested users of reporting, it is necessary to search for “points of growth” through the development of audit tools that are not inferior in technology to modern accounting and analytics. Purpose of the study is to identify key audit tools relevant for audit assignments and expert consulting activities of auditors, and to determine the possibilities of implementing modern analytical tools to improve the efficiency, effectiveness and quality of audit services. Methods. The study used methods of critical analysis of applicable standards and best auditing practices, audit procedures for assessing the effectiveness of controls and substantive testing, risk mapping, and the abstract-logical method. Results. Key audit tools were identified and classified depending on the stage of the audit, the goal setting of the procedure (compliance or efficiency), and the qualitative characteristics of the audit assignment (customer satisfaction or rationality); General directions and differences in the development trends of audit tools and other types of auditors’ activities have been identified. Conclusion. The identified critical technologies are aimed at maximizing the efficiency of audit activities through risk-based planning, reducing the possibility of manipulating the results of procedures by means of objectification, predicting significant distortions, parameterizing risks and assessing the results of procedures, regulating the qualitative characteristics of the methods used at the levels of the audit organization and the professional association of auditors.
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REDKO, О. "The Yanus-Like Quality of the Ukrainian Audit." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (December 22, 2020): 70–76. http://dx.doi.org/10.31767/nasoa.3-2020.07.
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The external control over the quality of audit is exercised in Ukraine due to the requirement of the specialized law, in spite of the missing definition of the quality of audit and its criteria in domestic and international normative documents. The article’s objective is to draw attention to the issue of the quality of audit by elaborating on its dual nature, terms and principles for organization of control over business results of auditing entities and user expectations concerning these results. For this purpose, the quality of audit is addressed from two dimensions: external and internal. The external dimension of the quality of audit is analyzed in terms of expectations concerning the quality of audit, held by users of audit results (official regulatory bodies of bank, financial and corporate relations; official fiscal bodies and controlling bodies of public supervision over auditors; actual owners of businesses; hired management) and the coincidence between these expectations and actual results of audit. The internal dimension of the quality of audit is analyzed in terms of auditing entities and their expectations from the categories of entities such as customers, owners of customers, controlling bodies, personnel of auditing entities or invited external auditors or experts. Distinctive features of the Ukrainian market of audit services are highlighted, prevalence of supply over demand in the first place. Questions are posed which need to be responded for proper organization of control over the quality of audit: 
 
 Is control over the quality of audit is necessary? If “yes”, then to whom?
 Do formalized expectations of users of audit results concerning the quality of its result really exist?
 If audit is a type of control over the quality of reporting and management on the whole, would it be expedient to set up control over the controller?
 What is the essential meaning of effectiveness and performance of control over the quality of audit, especially external one?
 Can positive results of the external inspection of auditing entities to the effect of the quality of audit be regarded as “indulgence” for a certain period, or the permanent external control is needed after all?
 Should control over the quality of audit be obligatory only for the auditing entities involved in inspections of entities of public interest, or should it cover all the auditing entities without exception?
 
 The analysis gave grounds to the author to ask if it would be more expedient in the Ukrainian realities that the term “quality of auditing” was abandoned and replaced by the term “compliance with the standards”.
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LUBENCHENKO, О., and S. SHULHA. "Selection and Monitoring of Assignments in the Audit of Financial Reporting." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (November 3, 2021): 45–59. http://dx.doi.org/10.31767/nasoa.4-2020.06.
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Problems related to the quality assessment of completed audit assignments are analyzed. As the increasing number of users take management decisions on the basis of audit reports, independent audit is intended to guarantee a sound verification of financial reporting at company level, which can be achieved through the procedures for the assignment quality control. 
 The article’s objective is to develop methodical recommendations on quality assessment of individual auditing assignments for auditing firms.
 An analytical review of the normative criteria for selection of assignments for monitoring is made, and the authors’ criteria based on the risk oriented approach to the assessment of assignments of the financial audit are proposed: (i) obligatory auditing, including the auditing of financial reporting of companies with public significance (50% of the total number of the assignments in obligatory audit); (ii) voluntary audit (at least one assignment of the key partner), with the review of financial reporting covering 10% of the total number of the review assignments; other assignments covering 10% or more of the total number of the assignments on providing reassurance, which is not audit or review; selection of the most risky assignments with high level of the implicit risk; related services covering 10% of the total number of assignments pertaining to related services on agreed procedures and compilation of information (with selecting most complicated issues of business operation, which were subject to concern in providing related services and assignments for a new customer). A four-phase model of the assessment of selected assignments of an auditing firm is elaborated: acceptance of customer and assignment; planning and assessment of risks; assignment completion; formulation of auditor opinion and control actions on quality assurance. The practical implementation of this model involves documenting of the internal control of the quality of audit, analysis of results of the quality control, accumulation of errors and correcting actions at system and assignment level.
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SULAIMAN, NOOR ADWA, SUHAILY SHAHIMI, and RANJIT KAUR NASHTAR SINGH. "PEOPLE AND AUDIT PROCESS ATTRIBUTES OF AUDIT QUALITY: EVIDENCE FROM MALAYSIA." Management and Accounting Review (MAR) 18, no. 2 (2019): 47. http://dx.doi.org/10.24191/mar.v18i2.715.
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This study seeks to add to understanding of the concept and attributes of audit quality from the perspective of those responsible for delivery audit services, the auditors, as a key constituent group in the auditing system. The study surveyed two groups of external auditors (group 1- audit partners and managerial level and, group 2 - senior auditors and junior auditors), as a basis to compare their perceptions on important of auditors and audit process attributes in achieving audit quality in practice. The study was conducted in the form of a survey, with data being gathered via questionnaire. Returned surveys from external auditors yielded a 37% response rate. Overall, top 5 highest rated attributes of audit quality reported to be most important in determining audit quality are: compliance with the International Standard Quality Control (ISCQ) 1, obtaining credible and sufficient audit evidence, technical expertise of audit team, audit work meeting the audit firms’ quality standards, and competency of the audit team. Further analysis shows that the two groups of respondents have differential views on attributes of audit quality in practice. Group 1 perceived attributes of audit quality are related to auditor’s assessment of risk and internal quality review procedures within the audit firm. In comparison, group 2 perceived auditors’ competency and compliance with relevant standards as indicators of audit quality. This study suggests differences in underlying view about attributes audit quality in practice by the two groups of auditors. Public accounting firms might be interested to understand such underlying differences so that efforts in improving audit quality in practice would be focusing on the key attributes that perceived to be important on delivery high-quality audit services. This study is significant by extending the literature on audit quality and also provides useful input to public accounting firms in improving audit quality in practice.
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Tatenko, Nazar, Karina Nazarova, Tetiana Kopotiienko, Roman Ovcharyk, Valerii Rozdobudko, and Natalia Novikova. "TAXATION AUDIT, TAX CONTROL AND DUE DILIGENCE OF LARGE ENTERPRISES: STATE, TRENDS, DETERMINANTS OF DEVELOPMENT." Financial and credit activity problems of theory and practice 2, no. 61 (2025): 141–54. https://doi.org/10.55643/fcaptp.2.61.2025.4629.
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The article is to substantiate the essence, divergences and determinants of the evolution of taxation audit, tax control and tax due diligence of large enterprises, and to develop proposals for their improvement. There was distinguished the essence of the concepts of "taxation audit" as a service provided by an audit firm, and the concept of "tax audit" as a form of tax control by the State Tax Service of Ukraine (STSU). A definition of a tax audit of a large taxpayer is proposed. It was determined that tax due diligence includes a study of the taxation system of an enterprise, assessment of significant tax risks, and optimisation of tax burden, and is carried out before mergers or acquisitions of companies’ capitals. It was defined that for the purposes of taxation audit, tax control and due diligence, the concepts of "large taxpayer" and "large enterprise" should be identified since the criteria for their recognition in economic and tax legislation are identical. An analysis of the statistical data showed an upward trend in detected cases of tax abuse in 2019-2023. The main share of violations is related to corporate income tax (42.5%), value-added tax (29.0%), and rent payment (13.5%), which increased during the martial law. The evolution of the dynamics of the volume of voluntary auditing services and taxation audits in 2019-2023 showed a negative trend towards its reduction, while the number of tax violations detected by government agencies increased. Taxation audit and tax due diligence are carried out voluntarily as a service provided by an audit firm, which combines both elements of an assurance engagement and elements of a consulting service. A conceptual model of taxation audit, tax control and due diligence of large enterprises was proposed, which will contribute to the growth of the services` quality and their synergy.
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Brovkina, N. "Digital Audit Results As a Method to Increase Audit Transparency." Auditor 8, no. 8 (2022): 24–29. http://dx.doi.org/10.12737/1998-0701-2022-8-8-24-29.
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The article is focused on the issue of creating a high level of qualification of audit agreements based on the results of verifying the authenticity of the accounting (financial) value of socially significant organizations, including public shareholders of companies. The checks of the elements of audit access to other services are described, which allows to create a transparent base for monitoring the quality of the audit in the external control process.
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Bramasto, Ari, Mentari Puteri Pertiwi, and Emelia Kristiana. "The Effect of Operational Audit Implementation and Implementation of Internal Control to the Effectiveness of Health Services." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 8, no. 1 (2024): 195–208. http://dx.doi.org/10.36555/jasa.v8i1.2487.
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Private hospitals are generally profit-oriented compared to government hospitals, so it is natural for hospitals to provide health services more than because if the performance is the same or below state hospitals (government), then people will have a tendency to choose government hospitals. Hospital performance will be able to run consistently if the planning, implementation, and control of operational audits and internal controls are good. The purpose of the study was to determine the magnitude of the influence of the implementation of operational audits and the implementation of internal control on the effectiveness of health services at Santo Yusup Hospital. The study used a quantitative approach that was analyzed descriptively, and verifiably. The population is outpatients and inpatients at Santo Yusup Hospital Bandung. The samples used were 338 patients. The results of this study stated that operational audit and internal control, each of which had a significant effect on the Quality of Service at Santo Yusup Hospital with a very weak category.
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Li, Bin, Ying Zhou, Tingyu Zhang, and Yang Liu. "The Impact of Smog Pollution on Audit Quality: Evidence from China." Atmosphere 12, no. 8 (2021): 1015. http://dx.doi.org/10.3390/atmos12081015.
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Audit quality usually refers to the quality that the auditing services accounting firm auditors provide to an enterprise in the form of an audit report. This study empirically analyzes the impact mechanism of smog pollution on audit quality, based on the data of A-share listed companies in the Shanghai and Shenzhen Stock Exchanges during the period 2013 to 2017 and the air quality monitoring data released by the China National Environmental Monitoring Centre covering the period 2013 to 2018. First, the empirical results show that smog pollution can lead to a decline in audit quality. Second, audit time plays a partial mediating role in the relationship between smog pollution and audit quality. Further analysis indicates that the negative impact of smog pollution on audit quality and the intermediary role played by audit time are only significant in the sample of “top 10” accounting firms. Third, the enterprise′s internal control level positively moderates the mediating effect of audit time on smog pollution and audit quality.
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Giovani, Marshella, Sheren Sheren, and Vincent Tio Pratama. "Analisis Kesesuaian Indikator Kualitas Audit Indonesia Dengan Kerangka Kerja Kualitas Audit Dari International Auditing And Assurance Standards Board (IAASB)." SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi 1, no. 5 (2023): 1181–98. http://dx.doi.org/10.54443/sinomika.v1i5.594.
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Audit quality indicators play an important role in maintaining quality during the audit process, with audit quality indicators minimizing violations or fraud. Indonesia uses audit quality indicators published by the Indonesian Association of Certified Public Accountants (IAPI) in accordance with the IAASB International Auditing and Assurance Standards Board (IAASB) audit quality indicators. The method applied in this study is a qualitative descriptive method using secondary data. The results of the study show that IAPI has implemented and adopted several parts of the audit quality framework set by the IAASB. On the other hand, there are several items that are only owned by IAPI itself, such as the span of control of the engagement and the policy of compensation for services.
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Joyce, Natukunda. "Procurement Audit on Organizational Service Delivery in Uganda." NEWPORT INTERNATIONAL JOURNAL OF RESEARCH IN EDUCATION 4, no. 3 (2024): 38–43. http://dx.doi.org/10.59298/nijre/2024/4338430.
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The researcher was interested in investigating the impact of procurement audits on organizational service delivery in Uganda. The article revealed that the government must enhance its procurement audit procedures to facilitate the efficient use of resources by public bodies and to support democratic governments. This can be achieved by promoting accountability and transparency, which can enhance operations and decision-making. All work in government bodies must ensure that goods and services, including works, are based on value for money, with due regard to propriety and regularity. Value for money does not aim to achieve the lowest initial price, but rather to satisfy the demands of stakeholders. On this note, the study calls for the government to establish systems and procedures for quality assurance, especially for auditors. Government officials should document and adhere to the budget and timetable. Government officials should monitor progress towards these targets. The audit manager and audit committee management should take responsibility for completing procurement audits within budget and on time. The design of quality control procedures should guarantee that all audits adhere to relevant standards and policies without any deviation. Keywords: Audit, Government, Organizational service, Procurement, Service delivery