Shulha S. Audit activity in Ukraine in the conditions of European integration: theory, methodology, organization

The purpose of the dissertation is to develop theoretical, methodological and organizational provisions of auditing in the context of European integration processes in Ukraine. The object of the study is auditing as a tool to eliminate information asymmetry between different groups of stakeholders in the context of European integration. The subject of the study is a set of theoretical, methodological and organizational provisions of auditing in the implementation of European integration processes in Ukraine. The scientific novelty of the obtained results lies in the deepening and development of theoretical, methodological and organizational principles, the development of practical recommendations aimed at improving auditing in Ukraine in the context of European integration. The most significant results that characterize the scientific novelty and personal contribution of the author are: for the first time: - formulated the concept of audit development in the application of neo-institutional theory and globalization of economic relations; - scientifically substantiated institutional aspects and organizational and methodological bases of regulation of audit activity; - developed theoretical and methodological provisions for the formation of a structural and logical system for assessing the effectiveness of the functioning of audit entities; - organizational and methodological provisions for assessing the quality control system of audit services of the audit entity in terms of the use of information technology; improved: - organizational and methodological provisions for assessing the status and trends of audit services in Ukraine; - methodological provisions and regulatory regulation of the pricing procedure in the audit; - organizational provisions of the quality control system of audit services; - directions of convergence of legal status and professional competencies of the auditor in the conditions of European integration processes; received further development: - assessment of the concentration of the audit services market in the period of globalization; - substantiation and typology of modern problematic issues of theoretical and practical direction, as well as areas of development of auditing in Ukraine in the context of regulatory reform and transnationalization of economic relations; - regulatory support for the regulation of auditing activities by developing proposals to improve the provisions of the Law of Ukraine "On Auditing Financial Statements and Auditing Activities"; - scientific periodization of stages of development and transformation of the institutional environment of quality control of audit services; - conceptual and terminological apparatus by clarifying the interpretation of the concept of "professional auditing"; - conceptual directions of professional ethics development in auditing.