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Pursuant to Regulation on external reviews quality control systems developed by auditing firms and auditors in accordance with the professional standards, legal and statutory requirements, approved by resolution of the Auditors’ Chamber of Ukraine (APU) dated 23 April, 2009 no.201, LLC “AF “Kyiv Audit Group” has successfully passed external review of its system audit services quality control.
The results of external review of quality control system at Kyiv Audit Group confirmed that the firm’s quality control system:
- has been comprehensively implemented and is being upgraded on the constant basis;
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- meets the requirements of:
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International Standard on Quality Control 1 “Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements”, released by International Audit and Assurance Board (IAASB);
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International Standard on Auditing (ISA) 220 “Quality Control for an Audit of Financial Statements”, released by IAASB;
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Regulation on national practice of audit services controls 1 “Implementation of the system of quality controls by audit firms and auditors”, approved by APU’s Resolution no.182/4 dated 27.09.2007.
- provides for reasonable assurance that the firm itself and its staff operate in compliance with:
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International Standards Auditing, Assurance, and Ethics Pronouncements
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Code of Ethics for Professional Accountants
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legislative pronouncements regulating audit activities
- conclusions (reports) issued by the firm meet the terms of engagement.
| Excerpt from Resolution of Auditors’ Chamber of Ukraine
dated 25.02.2010, no.211/6
“On approval of results of external reviewing the quality control systems developed by audit firms and auditors”
Pursuant to the Law of Ukraine “On Auditing Activities” dated 22 April 1993, no.3125 – Õ²² (in wording of the Law dated 14.09.2006, no.140 – V) and Regulation on external reviews of quality control systems developed by audit firms and auditors in compliance with professional standards, legal and regulatory requirements approved by resolution of the Auditors’ Chamber of Ukraine dated 23.04.2009, no.201/4, the Auditors’ Chamber of Ukraine:
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Desided:
According to clause 94 of Regulation on external reviews, to consider the below mentioned firm as an entity which successfully passed external control of the quality of professional services, and to issue a certificate of compliance of quality control systems for :
- LLC “AF “Kyiv Audit Group” (Kyiv, business entity code 20067093).
Chairman of
Auditors’ Chamber of Ukraine
I.I. Nesterenko
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