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BUSINESS INFORM №6-2014

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

50

Section: Accounting and Auditing
UDC 657
Ryadska V. V.
Theoretical Aspects of Professional Responsibility in the Audit (p. 289 - 293)

The paper examined the content and limits of professional responsibility in the audit. In the general sense, responsibility as such has two sides: the ethical and legal. Ethical aspect of the content of ethical responsibility is determined by aspects of social relations in society. Legal responsibility in the audit includes: professional liability, other liability that goes beyond professional responsibility. Professional liability is a consequence of the existence of professional duties. Systematic understanding of professional responsibility in the audit is only possible in the context of the mission of public audit and on the basis of the fundamental categories of auditing practices, such as materiality and audit risk. In order to analyze the content of professional responsibility auditing practice was conditionally divided into two segments. The first segment – a set of auditors' responsibilities to meet the requirements associated with the organizational aspects of the functioning of the market for audit services. The second segment is formed as a result of audit services and associated with the obligations to comply with professional standards and ensuring the quality of work performed. Professional liability has two interdependent and interrelated components: disciplinary and financial responsibility. The main function of disciplinary action is preventive, which is to prevent property liability. Along with this, the liability of performing reflective function associated with subsequent disciplinary responsibility. Taking into account the concept of audit risk reflective function property liability should be limited to cases of losses that are not associated with the causes of violations of professional standards and inadequate quality of audit services.
Keywords: audit, professional liability, disciplinary liability, the liability of the functions of responsibility
Fig.: 1. Bibl.: 9.

Ryadska Valentyna V. – Candidate of Sciences (Economics), Associate Professor, Candidate on Doctor Degree, Department of audit, Kyiv National Economic University named after V. Hetman (54/1 Peremohy Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Ryadska, Valentyna V. (2014) “Theoretical Aspects of Professional Responsibility in the Audit.” Business Inform 6:289–293.


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