Ukrainian Audit in the Context of Statistics

• Main Author: O. Yu. Redko
• Format: Article
• Language: English
• Published: State Statistics Service of Ukraine, the National Academy of Statistics, Accounting and Audit (NASAA), the National Academy for Public Administration (NAPA) under the President of Ukraine 2017-06-01
• Series: Статистика України
• Subjects: audit, audit market, audit entities, statistics, audit chamber of ukraine,
• Online Access: https://su-journal.com.ua/index.php/journal/article/view/115

Statistical data on the situation and trends in the Ukrainian audit market are studied. The tendency of quantitative indicators of the audit market, including the number of auditors, the number of audit forms and private physical persons rendering audit services from 2011 to 2016 is shown. The data give evidence of the gradually declining audit community. The reasons behind this tendency are analyzed, and the deteriorating public attitude to this profession is underlined. The falling number of expected and reported inspections is observed. Data on the number of audit customers’ complaints on audit firms are given by regulatory body and audit entities with the dominating number of complaints. The need to create the database of official statistics on the audit market in Ukraine is emphasized, which key component has to be the set of indicators as the basis for the system of statistical monitoring of the audit market in Ukraine.