Users of the audit information and its needs in the context of ensuring social accountability of the audit as institute
Keywords:audit, audit results, users of audit information, interested users (stakeholders) social responsibility
The aim of the research is to develop classification of users of the audit information based on their information needs that is a key to identify opportunities and conditions of necessary and sufficient confidence in the auditor's opinion and improving the audit quality form position to ensure its social responsibility to society.
It was proved that the factors that limit the audit effectiveness as a communication process and, accordingly, its quality, are environment act of communication, means of communication (the transfer of information) and users themselves as persons of the communication process. There are three classification groups of users of the audit information (audit results) that are based on the following: the nature of the content and information needs; opportunities to meet the information needs of users to meet the requirements of existing standards; order to inform users. The combination of classifications of second and third group allowed defining users which meet the information needs of the most difficult and the easiest and key characteristics of information needs with a view to their incorporation in the international standards in the disclosure on the organization and method of audit performance.
The proposed classification of users is the basis for determining the groups of interested users ("stakeholders") with accounting the standards in the area of social responsibility, which will increase the efficiency of audit activity in general and develop a comprehensive strategy for managing relationships with them.
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