January 21 was held a scientific and practical seminar "Auditing work: state and modern tendencies of the development of professional ethics." The event was organized and conducted by representatives of the Department of Accounting and auditing of Zaporizhzhya National University with the participation of Zaporizhzhya regional branch of the "Union of Auditors of Ukraine" and Information-methodological Center "Audit Zaporizhzhya."
The Scientific and Practical seminar opened the Dean of the Faculty of Economics, professor Alla Cherep, which has formulated the importance of the subject and the practical value of scientific event.
At the seminar took an active part Vice-Rector for Science and Research of ZNU, Hennadii Vasylchuk, Deputy of the Main Department of State Fiscal Service of Ukraine in Zaporizhzhya region Ruslan Hryshko, the Head of the Department of inspection in agricultural complex and the use of natural resources SFI (State Financial Inspection) in Zaporizhzhya region Valerii Barvinskyi, Head of the department of Auditing ZRSA (Zaporizhzhya Regional State Administration) Olena Pushkarova, Head of the department of Auditing of ZNU Natalia Chystiakova, director of ESRF (Enterprise Support Regional Fund) in
Zaporizhzhya region Volodymyr Stepanenko, Head of regional representation in Zaporizhzhya region "Balans Klub" Iryna Nefodova.
During the seminar outlined the problematic aspects and trends of professional ethics of auditors in Ukraine and the ways of their solution.
the Director of Private limited company "Aliansaudit" Olha Rubitel noted that the main theme of professional ethics in the audit is public confidence to the auditor; senior lecturer of the Department of Economics and Management Department ZNTU (Zaporozhzhya National Technical University), the Director of Private limited company "Audit Systems-Ukraina" Volodymyr Stoiev opened a subject of of confidentiality in the work of the auditor; associate professor of the Department of Accounting and auditing оf Classic Private University, General Director of Private limited company "AUDIT-VID ta Ko" Volodymyr Drach discussed questions, related with fixing of value for audit services. Other representatives of the leadership of Private limited company "Velyki spravy", of Private limited company AF (Auditing firm) "Kapital" and of Private limited company "EKONOM-BIZNES" dedicated their speech on consideration questions of the principles of objectivity of the auditor, resolving conflicts of interest under the Code of Ethics and methods of assessment of business reputation and professionalism as the main criteria in the selection of the audit firm.
The peculiarity of this scientific and practical seminar were theatrical situations of auditing practices by students, that reflected violations of professional ethics. Auditors experts took part in the discussion of demonstrated situations and propose their solutions.
Nataliia Horkava, student of the Faculty of Economics

