Recognition of international standards of audit activity in Ukraine

Abstract

Relevance of the research topic. The article identifies and analyzes the most significant factors influencing the recognition and implementation of international standards in Ukraine. Formulation of the problem. Evaluation of published results of work on translation of international auditing standards based on criteria of accuracy and preservation of meaning, relevance, clarity, passing grammatical norms, completeness, unity, priority of Ukrainian traditional terminology, making proposals aimed at improving these results. An analysis of recent research and publications that have begun to address this issue. Studies of the recognition of international auditing standards in Ukraine are reflected in the works of Galkin V. V., Golov S. F., Zagorodniy S. V., Tereshchenko L. O., Shakhraychuk T. V., Shurupova Yu. G. At the same time, these problems need further study. Highlighting previously unresolved parts of the general problem to which the article is devoted should highlight the importance of implementing international standards of auditing in Ukraine. Setting the task, the purpose of the study to identify the strengths, weaknesses and problems of the application of international auditing standards in Ukraine. Method or methodology of research: the research article is based on the theory of scientific knowledge, a systematic approach to the problems, the study of their relationship and development. Presentation of the main material (results of work). Difficulties of perception of provisions of the international standards of audit, and their translation are revealed. Field of application. The results of this study can be used in the audit activities of Ukraine. Conclusions in accordance with the article. Conclusions are made about the need for further work on improving the style of standards as accounting.

Keywords

• audit
• audit activity
• control
• standardization
• international auditing standards