Analysis of Audit National Systems of the States of European Economic Area

The purpose of this investigation is to analyze the practices of organization of national audit systems in the EU in order to identify areas of reforming the national model in accordance with the demands of European and international law. The main trends of audit regulation in the European Community have been analyzed. The provisions and requirements of European legislation on audit regulation have been generalized. The practice of organization of national audit systems in countries of the European Economic Area have been analyzed. The classification of audit national systems based on the division of powers between the competent authorities and the functioning of public oversight systems have been substantiated. The peculiarities of building the audit national systems that should be taken into account in determining ways of developing the national audit to improve its quality have been determined. The propositions for the organization of the audit national system in Ukraine taking into account the requirements of the European Directives and the experience of European countries have been elaborated.