Purpose of research: grounding of the theoretical, organizational and methodical statements as well as development of practical recommendations on improving auditing services in the context of securing their qualitative, qualification and competence characteristics. Object of research: process of rendering auditing services in the context of development of control over the quality and professionalism of auditors under application of up-to-date computer and information technologies. Subject of research: theoretical, organizational and methodical grounds of rendering auditing services in the system of economic and legal support of a business activity. Methods of research: analysis, synthesis, induction, deduction, comparison, historical, logical and statistical methods, system approach, methods of business control. Scientific novelty of the results obtained lies in scientific grounding of the theoretical, organizational and methodical statements as well as development of practical recommendations on improving qualitative, qualification and competence characteristics of the process of rendering auditing services in the system of economic and legal support of a business activity. The main statements of scientific novelty of the results obtained lie in the following: for the first time the issues as follows have been obtained: multilevel system of auditors' certification based on the estimate of the level of auditors' professionalism, which guarantees the creation of conditions favorable for protecting customers from non-qualitative auditing services, and therefore increases the prestige of the auditing profession; the issues have been improved as follows: system of auditing services on the basis of their suggested classification in the context of International Auditing Standards with the specification of the list of services compatible and incompatible with obligatory and initiative audits; organizational support of the auditing activity in the part of determining the levels of organization of rendering auditing services and creating the system of support (in particular organizational, technical, methodical, legal and economic ones); approach towards estimating the cost of work in rendering auditing services on the basis of determining the labor-intensiveness through the process of calculating the prime-cost by the costing elements taking into consideration the coefficients of complexity as well as equalizing coefficients; methodic grounds of the process of rendering auditing services in the part of specifying the character of applying control methods and procedures, measures on accounting and control over execution of work with the application of the worked-out Cards of business processes, order of documenting and passing the results of work; system of control over the quality of the auditing services with the specification of its segments and elements in the context of prerequisites and criteria of quality, levels, objects, subjects, methods and procedures of quality control, disciplinary measures, which together with the worked out set of intrafirm standards will secure the compliance of the results of the work performed by auditors with the criteria determined and required by the customer or set at the legislation level; the following issues undergone further development: periodization of the development of the auditing services market in Ukraine from the end of 80-s of XX century till the beginning of XXI century on the basis of determining the major tendencies of changes in the structure and dynamics of rendering auditing services by national auditing companies as a ground for forming the ways of developing national audit; approach towards internal control of the professional level of auditing firm's personnel on the basis of accounting for individual staff with the determination of qualification requirements and labor conditions in the view of the main kinds of auditing services; computerization of the process of rendering auditing services in the cut of the main stages with the specification of software and kinds of transactions requiring computerization; system of professional auditors' training in the cut of obtaining education, raising the level of professional skills by grounding the specifics of forming secondary knowledge by the kinds of auditing services and grouping work depending on the specialists' qualification levels; methodical approach towards performing attestation of the auditors on the issues of applying information and computer technologies in the auditing activity with the specification of the context of special knowledge in the sphere of software and socio-psychological aspects in rendering auditing services. Implementation extent: research results have been implemented into the practice of private company AF "Audyt-klas", limited liability company "Studio Invest", private company AF "Audyt-Gelios". Separate research results have been implemented in the educational process of Zhytomyr Technological University and Kremenchuk University of Economics, Information Technologies and Administration in teaching disciplines as follows: "Auditing", "Organization and Methods of Audits", as well as have been used in the work of education studios "Chief Accountant" and "Auditor".
