Методологія та організація процесу виконання аудиторських послуг

Антонюк, Олена Ростиславівна; Antonyuk, O.R.

Методологія та організація процесу виконання аудиторських послуг

Антонюк, Олена Ростиславівна; Antonyuk, O.R.

URI: http://eztuir.ztu.edu.ua/123456789/7516

Date: 2019

Abstract (ukr):

Дисертація на здобуття наукового ступеня доктора економічних наук за спеціальністю 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). - Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2019. Робота присвячена вирішенню наукової проблеми з формування науково обґрунтованих методологічних, методичних та організаційних положень процесу виконання аудиторських послуг. З позицій теоретичних аспектів процесу виконання аудиторських послуг розглянуто проблематику нормативного забезпечення у розвитку послуг аудиторської діяльності. Сформовано методологічні положення процесу виконання аудиторських послуг. Рішення організаційних питань процесу виконання аудиторських послуг здійснено через стандартизацію процесу в розрізі етапів процесу виконання аудиторських послуг. Удосконалено систему забезпечення якості аудиторських послуг через впровадження елементів зовнішнього та внутрішнього контролю.

Abstract (eng):

Dissertation for the degree of Doctor of Economics in specialty 08.00.09 - Accounting, analysis and audit (by types of economic activity). - Zhytomyr State Technological University of the Ministry of Education and Science of Ukraine, Zhytomyr, 2019. The work is devoted to solving the scientific problem of the formation of scientifically grounded principles of the methodological and organizational provisions of the audit service delivery process (different from audit and tasks of assurance) in Ukraine. The existence of changes in the market of audit services in Ukraine with the emphasis on the prevalence of services other than the assurance tasks provided by the auditors is established. The priority of the audit of financial reporting in terms of methodological and organizational support has led to disproportions in the development of audit activity. The practice of auditors/audit firms in relation to the provision of other audit services does not correlate with normative provisions. It has been established that the combination of these tendencies necessitates the improvement of methodological and organizational provisions for the implementation of audit services (different from audit). Given the multi-variance of the definitions that characterize certain types of audit services, the logical question arises about a single categorical set of audit activity for the use in practice of auditors proposed to be implemented at the level of standards for providing audit services (different from audit and tasks of assurance), the developer of which may be the professional organization of auditors. The paper identifies the possibility of unification of certain criteria for the reliability of the performance of audit services (other than audit): comprehensibility, authenticity, and compliance. The factors influencing the pricing for audit services from the point of view of the client and the auditor were identified, and the features of classification in relation to factors were determined. The research led to the conclusion that it is necessary to develop a model for pricing audit services, which is proposed to be implemented in practice through the Methodological Recommendations on pricing for the various audit services presented in the work. The study found that for the audit services the principle of competence acquires signs of actualization, one of the meanings of this term is the transition from the state of possibility to the state of reality, that is, the ability to perform new types of audit services. The issue of ensuring the quality performance of audit services can be implemented through the standardization of audit services. Standards for the regulation of the performance of certain types of audit services will clearly determine the differences in audit services. Practical implementation of the defined concept includes a list of internal standards for the performance of audit services (other than audit and assurance tasks) and a list of audit worker’s records when performing these services necessary to ensure the quality of these services. The unified stages of performance of other audit services are as follows: the formation of the terms of the audit service’s task, the submission by the auditor of a letter-agreement on the performance of the audit service and the negotiation of the contract, the collection of general information on the subject of audit services, the development of the audit service program, assessment of risk factors for the provision of audit services, performance of the audit service and obtaining evidence regarding the tasks of the service and the criteria for its implementation (assessments, etc.), documenting issues that are important in the context of services for the substantiation of the final document, preparation of report on implementation of services or other final document. The provision of assurances of quality of accompanying and other audit services should be based on the concept that will determine the theoretical assurance of the quality control of the work of auditors (audit firms) in the performance of accompanying and other services of professional audit activity. The research indicates the basis for the allocation of two groups of influence on the quality of audit services: factors (affect quality) and conditions (provide quality). In the generalized form, an approach is presented to ensure the quality of audit services, which takes into account the interconnection of various conditions, factors, indicators of the quality of audit services. Summarizing the comments on the evaluation of the quality control systems of audit services by organizational stages and content load allowed to identify areas for solving the methodological issues of the implementation of audit services: the development of internal audit standards on the implementation of regulations within the framework of a separate task of methodological and methodical issues of their implementation (criteria, principles, procedures of implementation, composition and content of the standard working documentation); methodical and organizational support for the implementation of the stages of a separate task and methods of its implementation. The development of internal standards for audit services other than audit and assurance tasks will allow: to define a general approach to the implementation of the specified service; to determine the methodology (basic principles of implementation, criteria for the implementation of the service, procedures for the implementation of services); resolve organizational and technical issues (define the actions of the auditor in particular situation when executing the order, establish requirements for the composition of the order, content and form of the working documentation, types of summary documentation), ensure the quality of service. Depending on the services provided by the auditors, each audit firm can determine the composition of the standards individually. At the same time, it is clear that the availability of typical standards substantially improves the work on the implementation of standards, especially in small audit firms. Creation of typical standards based on peculiarities of their own work will allow to optimize the content and time characteristics of the process of standardization of audit services.

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