Antoniuk O. Methodology and Organization of the Audit Services Performance Process

The work is devoted to solving the scientific problem of the formation of scientifically grounded principles of the methodological and organizational provisions of the audit service delivery process (different from audit and tasks of assurance) in Ukraine. The existence of changes in the market of audit services in Ukraine with the emphasis on the prevalence of services other than the assurance tasks provided by the auditors is established. The priority of the audit of financial reporting in terms of methodological and organizational support has led to disproportions in the development of audit activity. The practice of auditors/audit firms in relation to the provision of other audit services does not correlate with normative provisions. It has been established that the combination of these tendencies necessitates the improvement of methodological and organizational provisions for the implementation of audit services (different from audit). Given the multi-variance of the definitions that characterize certain types of audit services, the logical question arises about a single categorical set of audit activity for the use in practice of auditors proposed to be implemented at the level of standards for providing audit services (different from audit and tasks of assurance), the developer of which may be the professional organization of auditors. The paper identifies the possibility of unification of certain criteria for the reliability of the performance of audit services (other than audit): comprehensibility, authenticity, and compliance. The factors influencing the pricing for audit services from the point of view of the client and the auditor were identified, and the features of classification in relation to factors were determined. The research led to the conclusion that it is necessary to develop a model for pricing audit services, which is proposed to be implemented in practice through the Methodological Recommendations on pricing for the various audit services presented in the work