APPLICATION OF IT AS A BASIS FOR DEVELOPED EFFICIENCY OF AUDITING SERVICES

The job of an auditor is socially significant and assumes the high level of responsibility for quality of the rendered services. Relevance of the researched subject is emphasized by the fact that it has a practical orientation. During the research three basic elements of audit quality were determined. They are objects, characteristics and requirements. The objects of audit mean what auditors must check balance sheet or financial statement of any element. Characteristics mean specifics of audit. Auditor, working within all these processes, has to meet the necessary requirements.