WAYS AND CONDITIONS OF AUTOMATED AUDIT IN UKRAINE

The subject of the article: is studying the problem of automating aspects of audit in Ukraine; and the use of information technology and computer technology in the process of auditing. Research problematic aspects in the implementation of computer technology in auditing and clarify the need and prospects of computerization in the implementation of the audit. Review progress and development of modern information technology and the market of automation in the scope of audit. Methods. Surveying the automation facilities audit activity in Ukraine, the analysis of available software products in the field of computerization of audit Results: the article were separated main reasons that hinder the development of computerization of audit activity in Ukraine and recommended ways and directions to overcome them. Range of application of research results. is filed in the theoretical principles, conclusions and guidelines to the level of practical techniques and suggestions that can be used to improve the mechanism for implementing automation audit. Conclusions: In this article was a review of the market of automation of auditing practices in Ukraine, the analysis of available software products in the scope of computerization of audit activity, allowing to distinguish the main reasons that hinder the development of computerization of audit activity in Ukraine. In particular it should be noted that the current level of automation of audit activity is one that does not correspond to global trends and leave Ukraine and Ukrainian market of audit services at the mercy of the big four companies, and in the near future, possibly more slippery Russian consultancy. The current state is caused by a complex of factors, each of which, while not critical, but together they form an unfavorable environment for deepening the level of automation audit of domestic companies adversely affect the conditions of the local audit and hinder its further development. Given the need for complex or at least partial computerization of auditing, due to lack of development in this area, and the requirements of International Standards on Auditing in the process, we recommend: - recovery audit services market by creating a bona fide competitive environment and the displacement of companies engaged in unfair competition - increase profitability of domestic accounting firms, for example, by implementing AOU rules and guidelines - development of integrated automation system audit, which takes into account the advantages and disadvantages of existing models of automation of auditing. Development and introduction of automation audit activity will improve the quality and reduce the complexity of the audit, effectively organize the audit planning, the operational control of the quality audit.