Legal regulation and trends of audit services: what are the differences (evidence of Ukraine)
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Independent Journal of Management & Production |
Texto Completo: | http://www.ijmp.jor.br/index.php/ijmp/article/view/903 |
Resumo: | The authors conducted a study aimed to identify discrepancies between the practice in providing audit services and the regulatory framework for their implementation in Ukraine. The purpose of article is to answer questions: are there any differences between the practice of development of types of audit services and regulatory documents for their implementation based on the experience of Ukrainian auditors; what are the differences in the practice of auditing firms in classifying and using the auditors terminology in contrast to the standards and requirements of the legal documents. A hypothesis was formulated, which later on received a confirmation. By carrying out analytical procedures, the theoretical approaches to the classification of audit services were considered. The authors correlate different classification of audit services in normative documents, including documents of the professional organization of auditors. The results of the study of the terminology content, which is used to identify different types of audit services, have shown the differences between scientists' opinions and different interpretations in auditors practice. Current research is aimed at improving the theoretical and practical provisions for the implementation of related and other services of professional audit services, development of concepts for theoretical support and practical implementation for harmonization of legal regulations and practices of auditors (audit firms). The conclusion of this paper helps to identify vectors in the development of a regulatory framework of audit services on the national level. |
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Independent Journal of Management & Production |
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Legal regulation and trends of audit services: what are the differences (evidence of Ukraine)auditaudit servicesservice classification.The authors conducted a study aimed to identify discrepancies between the practice in providing audit services and the regulatory framework for their implementation in Ukraine. The purpose of article is to answer questions: are there any differences between the practice of development of types of audit services and regulatory documents for their implementation based on the experience of Ukrainian auditors; what are the differences in the practice of auditing firms in classifying and using the auditors terminology in contrast to the standards and requirements of the legal documents. A hypothesis was formulated, which later on received a confirmation. By carrying out analytical procedures, the theoretical approaches to the classification of audit services were considered. The authors correlate different classification of audit services in normative documents, including documents of the professional organization of auditors. The results of the study of the terminology content, which is used to identify different types of audit services, have shown the differences between scientists' opinions and different interpretations in auditors practice. Current research is aimed at improving the theoretical and practical provisions for the implementation of related and other services of professional audit services, development of concepts for theoretical support and practical implementation for harmonization of legal regulations and practices of auditors (audit firms). The conclusion of this paper helps to identify vectors in the development of a regulatory framework of audit services on the national level.Independent2019-05-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttp://www.ijmp.jor.br/index.php/ijmp/article/view/90310.14807/ijmp.v10i7.903Independent Journal of Management & Production; Vol. 10 No. 7 (2019): Independent Journal of Management & Production (Special Edition PDATU); 673-6862236-269X2236-269Xreponame:Independent Journal of Management & Productioninstname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)instacron:IJM&Penghttp://www.ijmp.jor.br/index.php/ijmp/article/view/903/1134http://www.ijmp.jor.br/index.php/ijmp/article/view/903/1176Copyright (c) 2019 Olena Antoniuk, Lyudmila Chyzhevska, Nataliia Semenyshenainfo:eu-repo/semantics/openAccessAntoniuk, OlenaChyzhevska, LyudmilaSemenyshena, Nataliia2019-06-01T03:29:06Zoai:www.ijmp.jor.br:article/903Revistahttp://www.ijmp.jor.br/PUBhttp://www.ijmp.jor.br/index.php/ijmp/oaiijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||2236-269X2236-269Xopendoar:2019-06-01T03:29:06Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)false |
dc.title.none.fl_str_mv |
Legal regulation and trends of audit services: what are the differences (evidence of Ukraine) |
title |
Legal regulation and trends of audit services: what are the differences (evidence of Ukraine) |
spellingShingle |
Legal regulation and trends of audit services: what are the differences (evidence of Ukraine) Antoniuk, Olena audit audit services service classification. |
title_short |
Legal regulation and trends of audit services: what are the differences (evidence of Ukraine) |
title_full |
Legal regulation and trends of audit services: what are the differences (evidence of Ukraine) |
title_fullStr |
Legal regulation and trends of audit services: what are the differences (evidence of Ukraine) |
title_full_unstemmed |
Legal regulation and trends of audit services: what are the differences (evidence of Ukraine) |
title_sort |
Legal regulation and trends of audit services: what are the differences (evidence of Ukraine) |
author |
Antoniuk, Olena |
author_facet |
Antoniuk, Olena Chyzhevska, Lyudmila Semenyshena, Nataliia |
author_role |
author |
author2 |
Chyzhevska, Lyudmila Semenyshena, Nataliia |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Antoniuk, Olena Chyzhevska, Lyudmila Semenyshena, Nataliia |
dc.subject.por.fl_str_mv |
audit audit services service classification. |
topic |
audit audit services service classification. |
description |
The authors conducted a study aimed to identify discrepancies between the practice in providing audit services and the regulatory framework for their implementation in Ukraine. The purpose of article is to answer questions: are there any differences between the practice of development of types of audit services and regulatory documents for their implementation based on the experience of Ukrainian auditors; what are the differences in the practice of auditing firms in classifying and using the auditors terminology in contrast to the standards and requirements of the legal documents. A hypothesis was formulated, which later on received a confirmation. By carrying out analytical procedures, the theoretical approaches to the classification of audit services were considered. The authors correlate different classification of audit services in normative documents, including documents of the professional organization of auditors. The results of the study of the terminology content, which is used to identify different types of audit services, have shown the differences between scientists' opinions and different interpretations in auditors practice. Current research is aimed at improving the theoretical and practical provisions for the implementation of related and other services of professional audit services, development of concepts for theoretical support and practical implementation for harmonization of legal regulations and practices of auditors (audit firms). The conclusion of this paper helps to identify vectors in the development of a regulatory framework of audit services on the national level. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-05-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/903 10.14807/ijmp.v10i7.903 |
url |
http://www.ijmp.jor.br/index.php/ijmp/article/view/903 |
identifier_str_mv |
10.14807/ijmp.v10i7.903 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/903/1134 http://www.ijmp.jor.br/index.php/ijmp/article/view/903/1176 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Olena Antoniuk, Lyudmila Chyzhevska, Nataliia Semenyshena info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Olena Antoniuk, Lyudmila Chyzhevska, Nataliia Semenyshena |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf text/html |
dc.publisher.none.fl_str_mv |
Independent |
publisher.none.fl_str_mv |
Independent |
dc.source.none.fl_str_mv |
Independent Journal of Management & Production; Vol. 10 No. 7 (2019): Independent Journal of Management & Production (Special Edition PDATU); 673-686 2236-269X 2236-269X reponame:Independent Journal of Management & Production instname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) instacron:IJM&P |
instname_str |
Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
instacron_str |
IJM&P |
institution |
IJM&P |
reponame_str |
Independent Journal of Management & Production |
collection |
Independent Journal of Management & Production |
repository.name.fl_str_mv |
Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
repository.mail.fl_str_mv |
ijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br|| |
_version_ |
1797220491908349952 |