Diagnostics of the audit services market quality and key development factors

Abstract

The purpose of the study is to diagnose the quality of the audit services market and identify key factors influencing its development. The paper analyzes current trends affecting the quality of audit services, as well as considers internal and external factors that determine the dynamics of the market. Research methods include general scientific and economic methods such as analysis and synthesis, a systematic approach, comparative analysis and statistical data processing. Using an integrated approach allows us to assess the current state of the market, identify the main problems and suggest possible ways to improve it. The results of the study include an analysis of the state of the audit services market, identification of key factors affecting the quality of the audit, as well as identification of possible directions for its development. The conducted diagnostics allowed us to establish the relationship between changes in regulatory regulation, the competitive environment and the level of quality of services provided. The conclusions indicate the need to strengthen audit quality control, introduce new regulatory standards, and develop mechanisms for evaluating audit performance. The results obtained can be useful both for practicing auditors and for regulators interested in increasing the transparency and reliability of the audit market.