Підходи щодо забезпечення прийнятного рівня незалежності аудиторів
Approaches to the Ensuring the Acceptable Level of Auditor’s Independence

Summary/Abstract: The purpose of the article is analysis of approaches and models of ensuring the auditor’s independence in the national and international practices, determination of possible ways of its development and improvement. The essence of such professional ethic principle as independence has been investigated. The kinds of threats, circumstances which may cause them and preventive measures to prevent, eliminate or extenuate them to acceptable level have been determined. The approaches to forming the users of financial statement’s confidence in auditor’s independence have been considered. It has been determined on the basis of analysis Code of ethic’s clauses that the main responsibility for maintenance the independence is entrusted to the auditors and preference is granted to the procedures which are used by auditing firm. It have been substantiated that the independence of thoughts and conduct must form taking into account all subjects which are involving into the process of fulfilling the audit engagement. The results of investigation shows that the legislative regulation of demands to ensuring the auditor’s independence is of great importance and it must provide the elaboration and application of obligatory preventive measures in working environment of user and responsible party.

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