Професія аудитора в Україні: сьогодення та майбутнє

Abstract

У статті проаналізовано сучасний стан аудиту та професії аудитора в Україні. Визначено найважливіші проблемні питання,які існують у професійній діяльності аудитора,та запропоновано необхідні заходи і шляхи для їх вирішення, спрямовані на підвищення ефективності й надання перспектив розвитку аудиторській діяльності загалом та професії аудитора зокрема.

Over the past two decades in the frame of the market economy an audit system is being formed in Ukraine. Infrastructure, maintenance and operation of the system are constantly being improved. Audit Chamber of Ukraine together with the Union of Auditors of Ukraine carries out development on the basis of summarizing domestic and international practice evidence-based methods and recommendations on audit activities in Ukraine. Unfortunately, accounting firms, including auditors, even up to this day are faced with a number of vague and problematic issues. The aim of the article is to highlight the current state of auditing in Ukraine; opening important and pressing issues that exist in the profession of an audit or determine their solutions designed to enhance efficiency and prospects of the audit. Methods based on dialectical approach to the study of the modern state covers issues identified appropriate measures and solutions that are aimed at improving the efficiency and prospects of audit in Ukraine and in particular the audit profession. The study applies the knowledge of general scientific methods (induction, deduction), systems analysis, methods of observation and specificity, comparison, abstract and logical method, analogies and complexity, the method of synthesis. The study challenges the problematic aspects of modern professional audit and, in particular, of the Auditor failure and inadequate theoretical and methodological developments, lack of qualified personnel, lack of control over the issuance of licenses to auditors, as auditors of non-audit services; imperfections typical of forms of audit, lack of guidance on computerization, low trust in its independence of the auditor and the lack of a clear mechanism for pricing the audit services, the high cost of certification (training of auditors) and others. From the total number of outstanding issues the article considers several most pressing problems in detail: the quality of audit services pricing, methods of inspection, training of highly qualified personnel, increasing the level of automation of domestic accounting firms. To improve and accelerate the development of auditing in general and, in particular, the audit profession should: to define a clear approach to the quality and effectiveness of audit services, to develop consistent pricing mechanism to audit and its services, to improve the methodology and organization of inspections, more attentive to the issue of staffing, to improve the level of automation of domestic accounting firms and others. Only comprehensive and systemic overcoming of various shortcomings would enhance the credibility of the national professional auditor at the international level and provide high quality of audit services.

В статье проанализировано современное состояние аудита и профессии аудитора в Украине. Определены важнейшие проблемные вопросы, существующие в профессиональной деятельности аудитора, и предложены необходимые меры и пути для их решения, направленные на повышение эффективности и придание перспектив развитию аудиторской деятельности в целом и профессии аудитора в частности.