SCIENTIFIC CONCEPTS IN THE DEVELOPMENT OF THE AUDIT SERVICES SYSTEM
Journal Title: Економічні студії - Year 2017, Vol 4, Issue 17
Abstract
The author of the article substantiates that it is important to obtain scientific knowledge in the development of auditing services, taking into view various factors. Previous studies of Ukrainian scientists were focused on proving and recognition of the audit as a science. The scientific status of the audit was proven. Research indicates that the development of auditing services became very active. Scientists are beginning to pay more attention to other non-audit services, which helps to develop new scientific areas in the audit research. Author considers the influence of the economic, territorial and legal concepts in correlation with the concept of professional values in the audit services (in the part of services which are different from the audit services). Problematic issues in the development of general theoretical assumptions in the development of the audit services in Ukraine are defined and the ways to solve them are suggested.
Authors and Affiliations
O. R. Antoniuk
Keywords
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