Many businesses that are required by law or voluntarily want, what would their statements have been verified by an auditor, faced with the problem of how to select the artist. The subjects of audit activity in the market quite a lot, but information about them, would make the choice in favor of a particular subject of auditing, very little. To select an auditor (auditing firm) to consider the following. Register of Auditing The registry is the Audit Chamber of Ukraine. It includes public accounting firms and auditors – the entrepreneurs. Consequently, the potential audit client should start looking for artist using primarily the data from this registry. Registers of government so happened that by law a number of government agencies such as National Bank of Ukraine, the Financial Services Commission Ukraine1, gktsbfru have the right to keep registers audit firms.
Often, in order of inclusion in the register or other documents adopted by these bodies, contained a requirement for that audit of individual business entities can only be carried out those auditors are included in this roster. On the one hand it reduces competition among auditors (audit firms) in a particular market segment audit, but on the other hand reduces the potential for a range of audit client identification of potential perpetrators. 1Reestr Financial Services Commission Recommendations Recommendations for the selection of an auditor (auditing firm) can be divided into two types: normative in nature (as approved by relevant authorities); Advice provided by or approved entities. Among the recommendations, wearing a normative character, mostly but not exclusively, include: The Committee's decision on the audit of banks nbu "Regarding the audit of annual financial statements of banks" of 20 July 2009 N 13; Recommendations on the order of selection and appointment of a joint stock company auditors of financial statements, approved by Audit Chamber of Ukraine on Oct.