NATIONAL AUDIT HARMONIZATION IN THE CONTEXT OF EUROPEAN INTEGRATION PROCESSES

Abstract

Author of the article justifies necessity and timeliness of critical analysis of modern legislation-regulatory acts in the context of European integration processes. There are performed historical, economical and legal premises of audit incurrence in Ukraine particularly in the article, analyzed historical aspects of audit development in Ukraine. Ukrainian membership in EU includes correction of national accounting and audit legislation to the claims of regulatory EU documents. During last two years it were included essential changes to the main accounting legislation acts, fianacial statement and auditing process. It is analyzed correlation of regulatory acts in the case of categories of business entity determination, entities of public interest, organizations of audit oversight; separated claims of EU legislation, that will be harmonized in the future. Authordetermines imperfection of current legislation about internal audit regulatory, that limits its organization and implementation, as well as decreases value of internal control element. Implementation of EU Derectives should be acting gradually and counts realias of national economics and systems of accounting and audit.