Професійні організації з обліку і аудиту в Європі

Svitlana SEMENOVA; Alla SHAPOVALOVA

doi:10.31617/zt.knute.2021(118)06

Authors

Svitlana SEMENOVA Kyiv National University of Trade and Economics https://orcid.org/0000-0001-7250-7482
Alla SHAPOVALOVA Kyiv National University of Trade and Economics https://orcid.org/0000-0002-9749-9439

DOI:

https://doi.org/10.31617/zt.knute.2021(118)06

Keywords:

accounting, audit, reporting, professional organization, Europe.

Abstract

Background. Accounting and auditing play an important role in ensuring an efficient and sustainable economy. This is facilitated by the introduction of a system of common standards and approaches, coordination and supervision, support and harmonization by professional organizations.
The aim of the article is to determine the role of professional organizations in the field of accounting and auditing in Europe, the characteristics of the tasks and results of their activities, the importance of Ukraine's membership in European professional organizations.
Materials and methods. During the study, the methodological basis of general and special methods of cognition: grouping, comparison, abstraction, generalization, analysis, synthesis, induction, system approach is used.
Results. Professional organizations in Europe assist member states in their efforts to implement international standards, codes of ethics and best practices to harmonize and improve the reporting of enterprises, improve financial stability, promote international and domestic investment, and social and economic progress. This is achieved through the exchange of experiences, proposals and best practices, the formation of a common vision in the development of guidelines, standards and assistance and support in matters relating to accounting, financial reporting, auditing, consulting services. A significant role is played by Accountancy Europe, which lobbies the professionalinterests of accountants at European level in order to better harmonize accounting practices in Europe.
Conclusion. The main role of professional organizations in the field of accounting and auditing is to protect the public interest, improve the efficiency, effectiveness, transparency and accountability of business, increase the relevance, reputation and value of the accounting profession, dissemination of best practices. International investors with global investment need quality, transparent, reliable and comparable information on companies 'activities on climate and other environmental, social and management issues, confidence in the conclusions and confidence in the reliability of the auditors' opinions. That is why the role of professional organizations in the field of accounting and auditing is relevant today and will grow in the future for Ukraine, Europe and the world.

Author Biographies

Svitlana SEMENOVA, Kyiv National University of Trade and Economics

Candidate of Economic Sciences, Associate Professor, Associate Professor at the Department of Accounting and Taxation

Alla SHAPOVALOVA, Kyiv National University of Trade and Economics

Candidate of Economic Sciences, Associate Professor, Associate Professor at the Department of Accounting and Taxation

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