LAUSR

This study is dedicated to the many problems arising from incompliance by auditors of principles of professional ethics that cause problems not only in the reliability of the published findings, but also cause problems of global mistrust of users of financial statements to the audit profession. This generally creates obstacles to transparency mechanisms for disclosure and verification of information enterprises in Ukraine, not encouraging the formation of good investment climate. The study proved system of organizational support to create an environment to observe the principles of professional ethics in the performance of audit tasks based on measures of specifying and eliminating threats to the independence of the auditor. In this regard, was proposed the structure and substance of the relevant organizational and administrative documentation, which is part of the internal quality control system of audit services.