Open AccessUkrainian Audit in the Context of Statistics
Author(s) -
Olga Redko
Publication year - 2017
Publication title -
statistika ukraïni
Language(s) - English
Resource type - Journals
eISSN - 2519-1861
pISSN - 2519-1853
DOI - 10.31767/su.2(77).2017.02.08
Subject(s) - audit , business , joint audit , accounting , audit evidence , performance audit , information technology audit , audit plan , ukrainian , internal audit , actuarial science , linguistics , philosophy
Statistical data on the situation and trends in the Ukrainian audit market are studied. The tendency of quantitative indicators of the audit market, including the number of auditors, the number of audit forms and private physical persons rendering audit services from 2011 to 2016 is shown. The data give evidence of the gradually declining audit community. The reasons behind this tendency are analyzed, and the deteriorating public attitude to this profession is underlined. The falling number of expected and reported inspections is observed. Data on the number of audit customers’ complaints on audit firms are given by regulatory body and audit entities with the dominating number of complaints. The need to create the database of official statistics on the audit market in Ukraine is emphasized, which key component has to be the set of indicators as the basis for the system of statistical monitoring of the audit market in Ukraine.