Н. Дорош д-р. экон. наук, проф. Киевский национальный университет имени Тараса Шевченко, Киев, Украина РАЗВИТИЕ АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ В УКРАИНЕ В УСЛОВИЯХ ЕВРОИНТЕГРАЦИОННЫХ ПРОЦЕССОВ

В статье проанализировано состояние аудиторской деятельности в Украина и основные направления розвития рынка аудита и аудиторских услуг, определены факторы, которые их обуславливают. Сделаны выводы о дальнейшем развитии аудиторской деятельности в условиях евроинтеграционных процессов.

Ключевые слова: аудит, аудиторская деятельность, аудиторские услуги, закон Сарбенса–Оксли, Директива 2014/56/ ЕС, система общественного надзора, предприятия общественного интереса.

DOI: http://http://dx.di.org/10.17721/1728-2667.2015/175-10/3

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