| Annotation: | Methods. In the process of searching for analytical tools to identify and measure threats of violation of ethical principles in audit activities, methods of analysis and synthesis were used – to outline the range of qualitative and quantitative indicators, including synthetically created; methods of induction and deduction – to identify potential users, who are focused on analytical tools; methods of comparison and analogy – for a thorough study of ethical requirements and systematization of threats of their violation. The methodological basis of the study were methods of observation, which provided an opportunity to update the main problems of improving the quality of auditing in terms of compliance with ethical requirements. The method of analogy was used in the generation and systematization of quantitative indicators of compliance with qualitative ethical principles of auditing. The neuroprogramming method was used in the development of the algorithm for determining the weight of individual indicators in synthetic components and the resulting indicator of compliance with ethical principles. Results. The range of potential users of analytical tools for quantifying compliance with ethical requirements in auditing, which need to improve the quality of the audit, and their information requests – from the general improvement of quality control of audit services to audit entities to specific actions to unify the behavior of professionals based on the ethical requirements. A detailed list of threats and violations of fundamental ethical principles is formed based on existing theoretical and methodological approaches. The basic list of indicators of observance of ethical principles of audit which can become a basis for the unification of control at all levels of management of auditing activity is offered. An algorithm for determining the weight of indicators in synthetic components and the resulting indicator of compliance with ethical principles based on the use of features of the relationship of indicators and the benefits of neural networks is presented. Novelty. Information inquiries of users of different levels on specific methods of measuring compliance or violations of ethical principles of an audit with a certain list of indicators were identified. To improve the quality of auditing, it is proposed to quantify compliance with ethical auditing standards through the tools of neural networks. Practical value. The threats and violations of the fundamental ethical principles of auditing are generalized, and there is offered thhe variant of overcoming the complexity of identification and measurement of threats to the observance of the principles of professional ethics of the auditor as a component of the audit quality control system. The algorithm for creating synthetic indicators can serve as a basis for the formation of regulatory documents in terms of external and internal quality control of audit services of audit entities. |
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