Establishment and maintenance of the system of calculations of auditing companies with clients: problems and prospects
DOI:
https://doi.org/10.35774/visnyk2021.01.128Keywords:
settlements with clients, relationship with clients, audit of financial statements, audit companies, audit services.Abstract
Introduction. Studies of the modern system of mutual settlements of audit companies with clients are becoming more common. This is due to an increase in the number of companies that must conduct an audit in accordance with the legislation of Ukraine. In addition, the number of enterprises that voluntarily choose such a service due to economic instability and crises, including through COVID-19, is also increasing.
The purpose of the article is to study the process of building and maintaining the system of settlements of audit companies with clients, determining their real state and development directions.
Methods. When studying the process of creating and maintaining a system of mutual settlements of audit companies with clients, general scientific methods of cognition were used - grouping, comparison, analysis, synthesis, etc. Using a systematic approach, the state of audit organizations and the state of the audit services market were assessed. This made it possible to identify the main customers and the specifics of the services they ordered. The empirical method was applied to the information base of the study, in particular, to monitor the normative acts of Ukraine on the audit and audit of financial statements. Comparisons and generalizations of statistical data were used to assess the dynamics of indicators of the volume of audit services and other things.
Results. The state of normative-legal regulation of settlements with clients is investigated, its theoretical foundations and gaps are determined. Analyzed the current state, general trends in the development of the audit services market, identified the main groups of clients and their specificity. The cost of one order has been investigated in the context of groups of regions of Ukraine. The degree of influence of COVID-19 on settlements with clients, the market of audit services and the financial condition of audit companies was revealed. The features of standard contracts, forms of payment are revealed. Methods for calculating the cost of an audit and factors influencing their choice have been established. The main external and internal factors influencing the state of settlements of audit companies with clients have been identified.
Discussion. In the future, the study should develop in the direction of searching for new types of audit services, including on the basis of international experience, the growth of international cooperation, the intensification of settlements and the provision of services using modern computer technologies.
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