Ukrainian Audit in the Context of Statistics

  • O. Yu. Redko National Academy of Statistics, Accounting and Audit
Keywords: audit, audit market, audit entities, statistics, Audit Chamber of Ukraine,

Abstract

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.

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References

1. Zvit pro diialnist Audytorskoi palaty Ukrainy za 2012-2017 roky [Report on the activities of the Audit Chamber on Ukraine in 2012-2017]. Kyiv: ACU, 2017 [in Ukrainian].

2. Ofitsiinyi web-sait Derzhavnoi sluzhby statystyky Ukrainy [Official web-site of State Statistics Services of Ukraine]. www.ukrstat.gov.ua. URL: http://www.ukrstat.gov.ua/ [in Ukrainian].

3. Deyaki pytannya provedennya audytu subiektiv hospodaryuvannya derzhavnoho sektoru ekonomiky: Postanova Kabinetu Ministriv Ukrainy vid 04.06.2015 roku № 390 [Some issues of performing audit on business entitites in the government sector of the economy: Decree of the Cabinet of Ministers of Ukraine from 04.06.2015 № 390]. www.kmu.gov.ua. URL: http://www.kmu.govua/control/ru/cardnpd?docid=248248066 [in Ukrainian].

Abstract views: 47
PDF Downloads: 67
Published
2017-06-20
How to Cite
Redko, O. Y. (2017). Ukrainian Audit in the Context of Statistics. Statistics of Ukraine, (2(77), 53-57. https://doi.org/10.31767/su.2(77).2017.02.08