Сучасний стан та механізми забезпечення конкурентоспроможності суб’єктів аудиторської діяльності

Abstract

Розкрито стан конкурентного середовища аудиторської діяльності з теоретичного та практичного поглядів, на основі чого визначено напрями вдосконалення механізмів підвищення конкурентоздатності аудиторських фірм у спектрі надання не аудиторських послуг. Увагу у статті приділено послугам, відмінним від аудиту, які у структурі аудиторських послуг в Україні займають значну частку, і розвитку конкурентних спроможностей аудиторських фірм у їхньому просуванні на ринку. Акцентовано на ролі професійних організацій аудиторів та активізації роботи в напрямі збільшення ринку аудиторських послуг.

Purpose of the article is to outline the competitive environment of auditing theoretical and practical points of view and identify the increasing competitiveness of audit firms in Ukraine segment to provide services other than auditing. In the paper the competitive environment of auditing in the light of theoretical and practical point of view was studied. Research of audit market in Ukraine are based on the presented and analyzed empirical data on the volume of audit services in the context of their species, the market structure for the 2014-2015 biennium. As a result of processing of research papers and study audit opinions of experts established the presence of a significant gap in the expectations of clients and offers Auditors, which also affects the development of the audit. Proved an intellectual factor significantly impacts on the quality of audit services, the performance of audit firms and market competition. Given the increasingly important role of the developing economies in the global accounting world, it is important to examine the dynamics of auditor competition and market share development in Ukraine. This paper examines the market share change of both Big 4 firms and other firms in the Ukraine audit market, and the extent to which the market share affects audit competition in the most recent years. This paper examines the determinants of audit fees in the Ukraine auditing market with a focus on the market of local audit firms. Overall, the findings suggest that the structural change in Ukraine audit market impact pricing strategy for both Big 4 audit firms and local audit firms. In addition small audit firms need to focus more on improving audit quality for long term growth. The mechanisms of improving the competitiveness of audit firms in the spectrum of non-auditing services where determined. To increase the competitiveness of Ukrainian audit firms proved the possibility of their union by creating associations or networks. Singled specific benefits of such associations. Actualized expediency of argumentation for business structures usefulness and necessity of audit services at the national level. It was established that the active development of economic entities aimed at providing audit firms is related and other services.