EXTERNAL SYSTEM OF QUALITY CONTROL OF AUDIT SERVICES IN UKRAINE

In the article it is presented: substantive provisions of normatively-legal acts of Ukraine, and also the international standards accepted as national, touching external control of quality of grant of public accountant services; external checking of quality of public accountant services system, folded in Ukraine; requirements, on control of quality of providing of public accountant services that is put before public accountants and auditing firms; requirements of supervisory organs, having a right to conduct verifications of control of quality of grant of public accountant services public accountants and auditing firms, the analysis of their plenary powers is conducted, and also description of the procedures applied by supervisory organs in the process of realization of verification of control of quality is carried out. Additionally certain: factors that assist the increase of level of quality of grant of public accountant services; problems and prospects of further development of the external checking of quality of public accountants and auditing firms system are in Ukraine. The analysis of the substantive provisions contained in the accepted project of Law of Ukraine "About the audit of the financial reporting and public accountant activity" in part of external control of quality of public accountants and auditing firms is conducted.