Proceedings of the International scientific and practical conference ―Advances in Science and Humanity‖ (March 29-31, 2026) / Publisher website: www.naukainfo.com. – Vienna, Austria, 2026. - 176 p.

5 FINANCE AND BANKING; TAXATION, ACCOUNTING AND AUDITING UDC 336.148 Radionov Yurii Denysovych Doctor of Science (Econ.) Senior Researcher Fellow Financial, Credit and Tax Policy Department of NATIONAL SCIENTIFIC CENTRE «Institute of agrarian economics» 10, Geroiv Oborony Str., Kyiv, 03127, Ukraine ORCID: https: / /orcid.org/0000-0002-1691-1090 THE IMPORTANCE OF STAKEHOLDERS IN INCREASING AUDIT IMPACT Abstract. The reform and development of an effective system of state financial control (audit) in Ukraine is justified. The features of auditing activities by supreme audit institutions of different countries are analyzed, international experience in involving stakeholders in increasing the impact of auditing is revealed using the example of the Dutch model. Attention is focused on increasing the value of auditing and the role of SAIs in order to solve existential challenges, threats and ensure positive changes in the lives of citizens. It is noted that any organizational and methodological model of stakeholder involvement will be effective for SAIs if it takes into account national characteristics, requests, preferences, as well as the interaction of various factors that are important and relevant for stakeholders.