ORGANIZATIONAL STAGES AND METHODOLOGICAL FEATURES OF THE AUDIT SERVICES PROVISION

Abstract

The article considers theoretical and practical aspects of providing audit and non-audit services. The range of problematic issues in the methodology of audit services and ways of their implementation in the activities of audit firms (auditors) of Ukraine are identified. The unified stages of outer audit services performance are as follows: the formation of the terms of the audit service’s task, the submission by the auditor of a letter-agreement on the performance of the audit service and the negotiation of the contract, the collection of general information on the subject of audit services, the development of the audit service program, assessment of risk factors for the provision of audit services, performance of the audit service and obtaining evidence regarding the tasks of the service and the criteria for its implementation (assessments, etc.), documenting issues that are important in the context of services for the substantiation of the final document, preparation of the report on implementation of services or other final document.