SPECTRAL ANALYSIS OF THE QUALITY OF THE AUDIT SERVICES MARKET

The scientific article is aimed at studying a combination of qualitative and quantitative methods to identify problems related to the audit market, based on the analysis of interactions between all stakeholders that can be applied to the market of audit and related services that affect audit quality. General scientific and economic methods were applied to comprehensively achieve the goals and objectives of the research. The method of generalization allowed for a thorough analysis of the material and the formation of the research structure, while the interpretation and comparison methods helped assess the opinions of researchers and identify the key features of the development of the audit services market. A spectral analysis of the current audit services market and system in Kazakhstan was conducted, allowing the evaluation of the frequency characteristics of service quality over time or in relation to other parameters. Based on data analysis and statistical conclusions, findings about the current state of the audit services market in the Republic of Kazakhstan were made, factors affecting service quality were identified, and recommendations for improvement were proposed. The results of the spectral analysis underwent statistical processing, revealing significant patterns and differences between various audit organizations and situations.