У статті проаналізовано стан аудиторської діяльності в Україні та основні напрями розвитку ринку аудиту і аудиторських послуг, визначено чинники, які їх обумовлюють. Розкрито основні елементи системи суспільного нагляду та розвиток аудиторської діяльності в умовах євроінтеграційних процесів.

Ключові слова: аудит, аудиторська діяльність, аудиторські послуги, закон Сарбенса–Окслі, Директива 2014/56/ ЄС, система суспільного нагляду, підприємства суспільного інтересу.

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

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