Purpose of research: the development of the strategy of quality improvement and responsibility of auditing activity entities in Ukraine as well as grounding of the set of instruments for realization of this strategy, formation of theoretical, methodological and practical principles of auditing activity in present-day economic conditions. Object of research: auditing activity, its organization and technology. Subject of research: theoretical and methodical basics of organization and standardization of auditing activity within the worked out strategy of quality improvement and responsibility of auditing activity entities in Ukraine and worldwide. Methods of research: historic, logical, analysis, synthesis, abstraction, specification, induction, deduction, systematic approach, modeling, logical and gnoseological, statistical, comparative and legal. Scientific novelty Scientific novelty of the results obtained lies in the the development of the strategy of quality improvement and responsibility of auditing activity entities by internal standardization of their functioning as well as theoretical and methodological grounding of organization and methodic principles of auditing activity in Ukraine.Basic grounds of scientific novelty lie in the following: for the first time: – it has been obtained the scientifically grounded strategy of improving the quality of auditing services on the basis of the establishing the institute of insuring the responsibility of auditing activity entities in the professional environment (by setting up within the Auditing Chamber of Ukraine an insurance company in the form of legal entity with delegating the functions of control over the level of auditors’ education and quality of their work, insurance of auditing activity, performance of insurance payments, carrying out insurance investigations) which increases social trust towards the outcomes of audits as well as guarantees making effective economic decisions on the national level; – methodological principles of through computerization of audit on the SAP R/3 basis, that are based on technical principles of development, compatibility, standardization, system, reliability, adaptation, efficiency, scientific character as well as information principles of plenitude, objectivity, unity, analyticity, immediacy, control which provide the complex solution of organizational issues and auditing activity performance; – scientifically grounded systematization of regulation structures with the different degree of state intervention (mild regulation model, severe and mixed models), which allows to form optimal conditions of the auditor’s profession development in a certain country taking into consideration national traditions. The issues have been improved as follows: – category and notion apparatus of auditing: ways of national and foreign terminology harmonization have been determined, which provides the system arrangement of definitions, univocal perception and interpretation of information by various categories of users and as a result – improving audits’ quality; – mechanism of methodology constituents’ application and methods of business control in the audit of financial reporting taking into account national and world experience of auditing procedures performing which in its turn increases the reliability of audits’ results, audits’ prestige as well as social trust; – theoretical and empirical model of identifying the constituents of auditor’s risk on the basis of professional approach towards auditor’s risk management as well as grounding of estimation principles of essentiality at all the levels, which adds to the accuracy and high level of audit security for the users. The following issues have undergone further development: – theory of selective method application in auditor’s research: methods of selecting control elements have been worked out; the classification of selection errors has been formed as well as the ways of their estimation have been detected; specific of applying methodic techniques of control while performing random audits has been determined; the order of dissemination of the results obtained while performing random audits on the whole totality of documents, transactions and reporting indices has been grounded; – theoretical grounds of work organization of a large-scale entity undergoing audit on the basis of process approach towards standardization of normative provision, system of organization procedures and methods of its functioning. Complex application of standards forms the basis for effective business undertakings in auditing activity as well as the increase of business efficiency in the auditing sphere; – system of control over audit’s quality as well as auditing services in the environment of forming business reputation of the entity undergoing audit on the basis of singling out the criteria for estimating the quality of auditing firm functioning, which assists the formation of positive conduct of specialists of national auditing firms as well as the creation of competitive benefits in international cooperation; – theoretical and methodic approaches towards introduction of the system of auditors’ (auditing firms) responsibility considering their functions and tasks as a basis of developing legal provision of professional auditing activity. Implementation extent: research results have been implemented into the practice of the Union of Public Accountants of Ukraine, Federation of public accountants, accountants and financiers of the agricultural sector of Ukraine, Auditing firm “RSM Apik”, Ukrainian state enterprise of postal connection “Ukrposhta”, State department of intellectual property of the Ministry of education and science of Ukraine, PLC “Quasar”. Certain results are implemented into the educational process of Zhytomyr State Technological University, State Academy of Statistics, Accounting and Auditing of the State Committee of statistics of Ukraine in teaching “Audit”, “Organization and methods of audit”, “Legal and accounting examination”, “Control and revision”, “Reporting of an enterprise”.
