Bondar Y. Development of documentation of audit procedures and quality control of audit services in agriculture.

The thesis is devoted to the development of theoretical foundations and the formation of organizational and methodical provisions for documenting audit procedures and quality control of audit services, taking into account industry aspects of the activities of audit customers. In the work the essence of the category «documenting audit procedures» and the structure of the category «audit quality» were revealed. The institutional basis for the relationship of documentation and audit quality control was detected. The key barriers to the development of audit documentation were identified. The proposals to improve the quality control of audit services by stimulating the association of auditors and audit firms in audit networks and / or public organizations were provided.