The seminar was organized and moderated by Oksana Adamyk (Acting Head of the Department of Economic Expertise and Business Audit, PhD, Associate Professor) and Maria Shesterniak (Ph.D., senior teacher, the moderator of students’ scientific society of Department of Economic Expertise and Business Audit). Students of the department presented results of their researches on issues of preparing and auditing the financial and non-financial statements. Academics and fellowships of students’ scientific society of the Department took part in the discussion. Issues on the adaptation of Ukrainian legislation and accounting to the norms of the European Union, new low requirements, qualitative changes of manufacturing and managing process were brought up at the seminar. The discussion took place in a lively atmosphere and aroused the interest of all parties.
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The event that was initiated and moderated by Oksana Adamyk (the Acting Head of Department of Economic Expertise and Business Auditing) and included three discussing panels:
Olga Yermolenko, a lecturer and researcher from Nord University (Bodo, Norway), was engaged to the first discussion via Skype. She told about the approaches of Nord University to the teaching of accountants and auditors, the curriculum structure for the first (bachelor) and second (master) cycles, features of students’ placement, performing diploma works. The issues of the procedure for defending a doctoral dissertation excited a great interest of Ukrainian colleagues. The discussion took place in a lively atmosphere and aroused the interest of both parties.
Academics of the Department of Economic Expertise and Business Auditing, TNEU and the Department of Accounting and Economic Information at the State University of Moldova (Chisinau, Moldova) discussed the current challenges facing the auditors of both countries. During the online connection, the Head of the guest Department Cristina Dolgy (Doctor, professor, certified auditor) notes that auditors of both countries today face the challenges of implementing European legislation, the institutional reorganization of audit regulators and improving requirement to the accountant profession. The academics of both departments discussed the problems of attestation of auditors, their training by educational institutions, improving the quality of audit services, an adaptation of curricula to the requirements of ACCA and CIMA qualification programs.
Markiyan Shchyrba, Ph.D., associate professor, certified auditor, director of the audit firm “Galychyna-Auditservice” presented current practical issues of International Standards on Auditing implementation in Ukraine.
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Auditors and academics discussed recently reformed audit legislation in Ukraine and proposals for bills to be considered on the upcoming Congress of Auditors of Ukraine on the 18th of May 2019.
Mykola Romanyuk (PhD, Associate Professor, a member of the Board of the Audit Chamber of Ukraine) moderated the meeting. He presented the prepared materials to discuss proposed changes in audit legislation and answered numerous questions from the auditors.
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Educational institutions presented 10 lyceum students who solved problems of varying complexity. Some of them were figured out by the team captain, but most – by the team. The game involved providing the correct answer in a limited time and the fastest achievement of the tasks.
Students of the Faculty of Accounting and Auditing acted as mentors and encouraged students to brainstorm. The game took place in an active form and excited participants. Some of the questions were asked in the form of a video, which added interest to the game.
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The teaching staff of the Department of Audit, Auditing and Analysis and senior students took an active part in the discussion. Issues of audit reform in Ukraine as part of the implementation of European legislation and computerization were discussed during the discussion. There were drawn on parallels on the audit issues in Poland and Ukraine.
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Based on the results of the work, the expert commission prepared a conclusion on the recommendation of the educational-professional program “Economic Expertise and Business Audit” for accreditation by the Ministry of Science and Education of Ukraine. It is published on the official website of Ternopil National Economic University.
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