Description
In accordance with Article 13 of the Law of Ukraine "On Auditing of Financial Reporting and Auditing Activity", auditors and subjects of audit activities carry out audit activities in accordance with international audit standards. When conducting audit activities, international audit standards are applied, published in the state language on the official website of the Ministry of Finance of Ukraine https://mof.gov.ua/uk/mizhnarodni-standarti-auditu.
In accordance with the requirements of the Law, the Ministry of Finance of Ukraine signed an annex to the Agreement on permission to translate and publish materials protected by copyright with the International Federation of Accountants (New York, USA), the subject of which is to grant the Ministry of Finance the right to receive texts of international audit standards and carry out their translation and publication on the official website.
Resources
| Name | Format | Description | Link |
|---|---|---|---|
| Annex to international standards of quality control, audit_2018, h_ III | Docx | Open resource | |
| International standards of quality control, audit_2018, part II. | Docx | Open resource | |
| International standards of quality control, audit_2018, ch_I. | Docx | Open resource | |
| International Code of Ethics for Professional Accountants (including International Standards of Independence), 2021 | Docx | Open resource | |
| International standards of audit as of 19.12.2022 | Unknown | Open resource |