Academics of Department of Economic Expertise and Business Auditing TNEU and their colleagues from Nord University (Bodo, Norway), Moldova State University (Chisinau, Moldova) and representatives from Audit Chamber of Ukraine discussed current issues of educating auditors. This discussion was held on 22nd April 2019 on the occasion of Audit Day in Ukraine and as a part of a seminars series on “Audit in Ukraine: current challenges and prospects for development“.
The event that was initiated and moderated by Oksana Adamyk (the Acting Head of Department of Economic Expertise and Business Auditing) and included three discussing panels:
- Panel discussion 1 with online inclusion of Nord University (Bodo, Norway) “Professional training of auditors by educational institutions: current challenges in Ukraine and the experience of Norway” (Moderator – Oksana Adamyk, Acting Head of the Department of Economic Expertise and Business Audit, PhD, Associate Professor).
- Panel discussion 2 with online inclusion of the State University of Moldova (Chisinau, Moldova) “Certification of auditors in Ukraine: new requirements of the reformed legislation” (Moderator – Oksana Adamyk, Acting Head of the Department of Economic Expertise and Business Audit, PhD, Associate Professor and Iryna Shchyrba, PhD, Associate Professor, Certified Auditor).
- Panel discussion 3 “Problems of the practical application of International Standards on Auditing” (moderator – Markiyan Shchyrba, Ph.D., associate professor, certified auditor, director of the audit firm “Galychyna-Auditservice”).
Olga Yermolenko, a lecturer and researcher from Nord University (Bodo, Norway), was engaged to the first discussion via Skype. She told about the approaches of Nord University to the teaching of accountants and auditors, the curriculum structure for the first (bachelor) and second (master) cycles, features of students’ placement, performing diploma works. The issues of the procedure for defending a doctoral dissertation excited a great interest of Ukrainian colleagues. The discussion took place in a lively atmosphere and aroused the interest of both parties.
Academics of the Department of Economic Expertise and Business Auditing, TNEU and the Department of Accounting and Economic Information at the State University of Moldova (Chisinau, Moldova) discussed the current challenges facing the auditors of both countries. During the online connection, the Head of the guest Department Cristina Dolgy (Doctor, professor, certified auditor) notes that auditors of both countries today face the challenges of implementing European legislation, the institutional reorganization of audit regulators and improving requirement to the accountant profession. The academics of both departments discussed the problems of attestation of auditors, their training by educational institutions, improving the quality of audit services, an adaptation of curricula to the requirements of ACCA and CIMA qualification programs.
Markiyan Shchyrba, Ph.D., associate professor, certified auditor, director of the audit firm “Galychyna-Auditservice” presented current practical issues of International Standards on Auditing implementation in Ukraine.