Legal regulation and trends of audit services: what are the differences (evidence of Ukraine)

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Olena Antoniuk
Lyudmila Chyzhevska
Nataliia Semenyshena
صندلی اداری


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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Integration System of Education, Science and Production
Author Biographies

Olena Antoniuk, National University of Water and Environmental Engineering

Ph.D. in Economics

Lyudmila Chyzhevska, Zhytomyr State Technological University

Doctor of Economics, Professor of the Accounting and Audit Department 

Head of the Vaclav Dlougi Czech Center for Education and Culture at the Zhytomyr State Technological University

Nataliia Semenyshena, State Agrarian and Engineering University in Podilya

Ph.D. in Economics, Associate Professor of Accounting and Taxation Department in State Agrarian and Engineering University in Podilya, Deputy Head of the Department for Research, co-founder of the NGO "Sophus", Kamianets-Podilskyi, Ukraine. Member of the Federation of Accountants, Auditors and Financiers of the AIC of Ukraine.


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