The article highlights the problems of ensuring academic integrity in higher education and the factors that determine them. The category "integrity" is considered not only in ethical and legal aspects, but also in an economic dimension. The peculiarities of such forms of dishonesty as plagiarism, methodological manipulation, abuse of self-citation and bias in further professional activities (using the profession of auditor as an example) are considered. It is substantiated that achieving the profitability of investments in national education to the level of foreign indicators requires the improvement of educational management and the introduction of a number of documents of an organizational and legal nature regarding incentives for conscientiousness. A comparative analysis of national and foreign experience in overcoming negative manifestations in university education is carried out. It is emphasized that the imperfection of the criteria system for determining the scientific rating affects to a large extent the violation of the integrity of universities’ academic staff. The productive role of the cooperation between the National Agency for Higher Education Quality Assurance and foreign institutions in the implementation of European experience in ensuring academic integrity, adapted to Ukrainian socio-economic realities, is emphasized. The expediency of involving international organizations in monitoring the state of corruption within the Ukrainian education is substantiated. It is proposed to supplement the evaluation of the state of academic integrity of the HEIs in the process of educational and scientific work with the applicants by evaluating it by means of the criteria of conscientiousness and productivity of graduates’ professional activity. It is proved that the training of applicants must necessarily include the projection of ethical principles and principles of academic integrity in the future profession, taking into account special requirements of international standards and professional codes of ethics. It is emphasized that elevating integrity to the level of immanent value of educational and scientific society is a guarantee for competitiveness of graduates of Ukrainian universities on the European market of knowledge.

Голян В. А., Гордійчук А. І., Андрощук І. І. Рентна плата за природний газ у контексті виникнення феномена «голландської хвороби»: українські реалії Встановлено, що спрощене розуміння проблеми рентного регулювання видобутку природного газу не дозволяє встановити обґрунтовані ставки рентної плати за видобування даного виду вуглеводневої сировини і здійснити прорив у напрямку зміцнення енергетичної самодостатності національної економіки та послабити рецидиви вітчизняних проявів «голландської хвороби». Розкривається сутнісна характеристика адміністрування рентної плати за користування надрами для видобування природного газу як важливої складової системи фіскального регулювання надрокористування та вагомого чинника наповнення фінансових фондів держави та територіальних громад. Визначено, що наявний механізм адміністрування рентної плати за користування надрами для видобування природного газу має суто фіскальну спрямованість, що породжує цінові перегини на ринку природного газу та штучно завищує вартість блакитного палива, а це в підсумку негативним чином впливає на енергетичну самодостатність національного господарства. Розглянуто існуючі підходи до встановлення ставок рентної плати за видобуток природного газу, виходячи з важливості даного виду вуглеводневої сировини для розвитку національної економіки та його перманентної дефіцитності. Дослідження показали, що, незважаючи на висхідну тенденцію в динаміці номінальних надходжень рентної плати за користування надрами для видобування природного газу до Державного бюджету України, реального збільшення надходжень даного виду фіскальних платежів до головного фінансового фонду держави не спостерігається через відсутність висхідного тренду в обсягах видобутку даної складової вуглеводневої сировини. Встановлено, що надмірно високі ставки рентної плати, які сплачують газовидобувні компанії, не закладають необхідних стимулів для нарощення інвестиційних потоків у розбудову матеріально-технічної бази газовидобутку та підвищують вартість блакитного палива для різних категорій споживачів, що в підсумку призводить до зниження конкурентоспроможності виробництва промислової продукції та згортання ділової активності. Обґрунтовано, що заходи по зниженню ставок рентної плати за користування надрами для видобування природного газу мають супроводжуватися застосуванням нової формули розрахунку ціни на блакитне паливо, яка урівноважуватиме ціну імпортованого природного газу та природного газу вітчизняного видобутку. Ключові слова: рентна плата, природний газ, державний бюджет, вуглеводнева сировина, конкурентоспроможність, ділова активність. Гордійчук Антоніна Іванівна -кандидат економічних наук, доцент Луцького національного технічного університету (вул. Львівська, 75, Луцьк, 43018, Україна) Андрощук Інна Ігорівна -кандидат економічних наук, викладач Луцького національного технічного університету (вул.

The conceptual definition of "expectations gap" considering all engagements governed by the International Standards is hereby proposed. There is elaborated the chain of study of the level of users" satisfaction with the engagements provided by certified auditors. There is considered the algorithm for the consideration of the information needs of the users of the results of the auditor"s work while performing different types of engagements, classification and characteristics of information needs. There are analyzed the expectations of the users of engagements provided by certified auditors. There are grounded the characteristics of the different levels of service («desired» and «minimum» services, and the «zone of tolerance») while performing engagements provided by certified auditors. There are substantiated the five levels of the gap (in formation of expectations of users, in knowledge, in standards, in service and communications), the causes of their occurrence and ways of overcoming them. A distinctive feature of the proposed model is the selection of two components of the "gap in the formation of expectations" and "gap in communication": level of society and level of interaction of auditors with intended users, responsible party and management. The research findings will serve as the basis for determining the directions of development of the engagements provided by certified auditors (audit, review, other assurance engagements, related services) and improving its quality.

The problem of modern audit development is the trend of using classical approaches to the classification of audit in determining the areas of improvement of organizational and methodological foundations of the engagements in which the subject matter are various objects. Determining the key principles of development of the organization and methods of performing audit services requires an in-depth analysis of the historical development of the audit, determining its further development, taking into account historical landmarks. The aim of the study is to systematize current trends in audit development and assurance engagements, to investigate trends in regulation of assurance engagements as a whole and assurance engagements other than audit or review of historical financial information, to justify the development of national practice of standardization of their implementation. Trends in the development of auditing in the historical context are systematized in accordance with the processes of using the term "assurance engagement". The historical stages of introducing the concept of "assurance engagement" into audit practice are revealed. The trends in the formation of assurance engagements other than audit or review of historical financial information, in International Standards of Quality Control, Auditing, Other Assurance, Related Services are specified. A comparative analysis of the structure of the International Conceptual Framework of Assurance Engagements is presented. A comparative description of the content of International Standards of Assurance Engagements regarding the requirements for the organization and methodology of their fulfilling is proposed. The differences in the development of International Standards of Assurance Engagements from the International Standards on Auditing are specified, the directions and targets for the development of the national system of regulation and standardization of assurance engagements other than audit or review of historical financial information are substantiated.

The criterion "underlying subject matter" and the associated criterion "subject matter information" is an essential element of the assurance engagements and the basis for distinguishing their different types. The purpose of the study is to define the characteristics of "historical financial information" and the forms of its structured representation as a defining criterion for the classification and differentiation of audit, review, and other assurance engagements. The subject of the study is the term "historical financial information" in the context of its use in International Standards on Quality Control, Auditing, Review Engagements, Assurance Engagements, and Related Services. Methodology. To achieve the goal set in the work, a complex of general scientific methods (analysis, synthesis, induction, deduction, abstraction) and methodical techniques (systematization, generalization, review, comparison) was used. In the study of the historical stages of using the terms "financial statements" and "historical financial information", the method of system analysis, historical and logical methods were used. The study of their essence as mandatory elements of the assurance engagements was based on provisions of the dialectical method of knowledge of processes and phenomena in their interconnection and development. In developing approaches to the interpretation of the term "historical financial information", the algorithm for selecting engagements for different types of objects and directions of standardization a method of modelling was applied. Results. Based on the systematization of the historical stages of the use of terms "financial statements" and "historical financial information" in IAASB International Standards, it is substantiated that the interpretation of the term "historical financial information" is not specific, allows the ambiguity of interpretations, which complicates the processes of identifying the type of engagements, agreeing its conditions, lead to dissatisfaction of users with the results of auditors' work. It is substantiated that prior to the definition of the term "historical financial information" as the main criterion for distinguishing between audit, review, and other assurance engagements, two approaches can be applied: narrow when the term "historical financial information" is limited to a complete set of financial statements, a separate financial statement, an account, an article or item of financial statements, and a broad one, which stipulates the allocation of different forms of structured presentation on the basis of specification of required characteristics of historical financial information. Problems of their influence on the application of International Standards are generalized. Practical implications. Based on the proposed approaches, an algorithm for selecting objects that can be the subject of various assurance engagements has been elaborated. It is useful for both auditors and for responsible parties, intended user, clients and will increase the effectiveness of their coopera...