PROBLEMS AND POSSIBILITIES OF PROVISION OF QUALITY SERVICES IN THE IMPLEMENTATION OF AUTHORITY LEGISLATION IN UKRAINE

The purpose of the article is to study the further development of the audit in the context of the adoption and implementation of the requirements of the new law on auditing, namely: studying the advantages and disadvantages of the law for the development of auditing in Ukraine and the search for effective mechanisms to provide recommendations to Ukrainian auditors for integration into the world professional community. . The theoretical and methodological basis of the research is a dialectical method of scientific knowledge and a systematic approach to the introduction of the norms of changes in the legislation in the field of audit in order to improve the informing of society about the activity of enterprises. The method of cognition of a research object is based on systematic and synergetic approaches, according to which issues which are of a controversial nature are raised and discussed today . In the course of this research, it was noted that the mistakes made in the definition and use of the main conceptual categories may lead to incorrect application of the legal norms in which they are applied. In the course of scientific research, it came to the conclusion that the legislation does not contain completed legal mechanisms necessary for the implementation of the conceptual innovations in the field of organization of audit in Ukraine. In order to ensure compliance with the principles of auditing, the law should clearly define what actions or omissions of auditors and subjects of audit activity-individuals are recognized as disciplinary offenses, the types of penalties that may be imposed for committing these offenses, and the procedure for their application. Social value is manifested in qualitative information and knowledge of all potential users of financial reporting, namely, medium, large and especially important socially significant enterprises.