ACTIVITIES OF INTERNATIONAL AUDITING COMPANIES IN UKRAINE

Today, Ukraine has become an integral part of the world economic community, and its status as an equal strategic partner is becoming increasingly important. The activities of international audit companies directly influence and play an active role in the national economic process, which is related to the integration and coordination of the national economy in the international space, in particular, the provision of audit services in the domestic market. The purpose of the study is to analyze the activities of international audit companies in Ukraine to identify their impact on the audit services market. The methodological basis of the research is the application of the following methods of scientific knowledge: comparative analysis, trend analysis, bibliometric analysis, graphic method and method of systematization and generalization. In the course of the research, the activities of international auditing companies in Ukraine were analyzed, and their influence on the development of the audit services market was identified. An analysis of economic indicators of economic activity of international audit firms operating in Ukraine was carried out. Trends in the financial performance of international audit firms in Ukraine were revealed. The competitive advantages of the activities of international audit companies in Ukraine have been clarified, namely: a) good reputation and experience; b) global network; c) use of modern technologies; d) a wide range of services provided; e) increased quality standards. At the same time, the shortcomings of the activity of international audit companies on the market of audit services in Ukraine were identified, in particular: 1) high cost of services; 2) cultural and linguistic differences; 3) local competition; 4) regulatory restrictions; 5) dependence on the international client portfolio; 6) issues of independence and conflicts of interest; 7) political and economic risks; 8) the need for local adaptation.