The paper examines the problems of the virtual assets market in detail. As is well known, crypto currency as one of the types of virtual assets by its nature has an autonomous, decentralized, cross-border nature, does not have a jurisdictional attachment and a defined issuer. In general, the use of crypto currencies is a new state-of-the-art way of making payments in e-commerce. However, there is no clear understanding of virtual assets and established classification, and the terminological apparatus needs to be clarified in the economic and legal aspect. Therefore, for the virtual economy and virtual currency, it is necessary to provide some clarification to the commonly used definition. Accordingly, the author analyzed a number of issues related to the display of information about crypto currency in accounting, the importance of involving virtual assets in the ownership of a number of socially significant enterprises, as well as individuals. To achieve this goal, we have conducted thorough specialized research of virtual assets in terms of accounting aspects. The reflection on accounting accounts will depend on the type of activity and the area of accounting of such assets. Displaying information about these assets in accounting accounts is quite complex, certain changes are required to ensure compliance with accounting principles for these assets. Our research found that there are a significant number of significant areas that require further research, including the disclosure of virtual assets in financial statements and the detailed examination of these assets as part of inventory. The proposed sub-accounts should be included in the working plan of accounts of the enterprise and reflected in the Order on the accounting policy. "Virtual assets" should be highlighted as a separate section (or subsection). It should prescribe the accounting of receipts and movements of these assets, methods of their evaluation and primary documents that can be used in their accounting.

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The paper examines in detail the problems of audit market quality. The modern audit quality control system in Ukraine is analyzed, the main indicators characterizing the development trends of the audit services market are considered. When representatives of different segments of society use the services of independent audit firms to make effective management decisions, it is necessary to conduct high-quality audits. To achieve this goal, we have given and described the structure, given a description of its elements, identified ways to develop to improve the quality of auditing. The market for audit services has an extremely high level of competition. In such circumstances, each individual audit firm must maintain a sufficiently high degree of image among current and potential users of their services. This can be achieved only by maintaining the impeccable quality of audits and constant review of the personnel structure of the audit firm. The purpose of writing the paper is to analyze the problematic aspects of quality control of audit services, functional aspects of audit quality control from the point of view of the external user, and the internal organization of quality work of specialists. In the context of globalization of the economy, the growth of commercial activity, production of goods, works and services, the main competitive advantage is quality, including this is typical for auditing. The main product of audit services is documentary evidence of financial (accounting) statements. With regard to related and other services, the result of audit activities is the provision of advice and development of measures for effective management of financial and economic activities of the enterprise. The quality and effectiveness of the audit product cannot be assessed before or at the time of service, only after all audit procedures have been performed. Quality control of audit activities is a set of measures aimed at improving financial and economic activities and reducing the risks of audit organizations. The decisive role for clients in choosing an audit company is played by an impeccable business reputation, so only organizations that provide their services in a quality and honest manner can count on competitive advantages in the audit market and profitability of sales.

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