THEORETICAL ASPECTS OF AUDIT DEVELOPMENT BASED ON QUALITATIVE APPROACH
The aim of the article is to study the essence of a qualitative approach in auditing and the development of domestic audit based on it in the context of forming a new concept of quality control of audit services in Ukraine. The research methodology is based on theoretical generalizations and the use of scientific tools, including comparative analysis, analysis of the provisions of current legislation of Ukraine and international legislation in the field of audit quality regulation.
The research substantiates the assertion that the reform and development of independent audit in Ukraine is based on a qualitative approach as the main direction of improving national legislation in the field of audit and bringing it closer to EU requirements is to improve the quality of audit services and increase confidence in domestic auditors.
It is studied that quality management of audit and audit services is to create and operate a quality management system, which aims to create an information product that meets the requirements of standards and can meet the needs of users and ensure their confidence in the reliability of audited financial statements.
The analysis of domestic legal requirements for the quality of audit services allows us to state that the main emphasis is placed on ensuring the quality of mandatory audit of financial statements and mandatory audit of financial statements of entities of public interest.
As a result of the research, it is proposed to use a qualitative approach in auditing from three interrelated positions: 1) in auditing research – a set of techniques for studying audit objects based on the theory of quality as a historically formed philosophical concept; 2) when conducting an audit and providing audit services – this is a necessary set of tools to ensure the improvement of their quality, which is formed at the international, national and internal levels; 3) in assessing the information provided by the auditor (audit opinion) – the establishment of criteria for its usefulness on the basis of a qualitative approach that allows to establish the level of suitability of information for users.