audit; auditing; companies of the Big Four; management; Covid-19

RESEARCH OF THE GLOBAL MARKET OF AUDIT SERVICES IN THE CONTEXT OF TODAY’S CHALLENGES

Purpose. The purpose of the research is to define the size of the global audit market in 2020, define the revenue of the Big Four for 2014–2020 and predict the amount of income for 2021; to determine how the crisis caused by Covid-19 has affected on the activities of the Big Four companies; perform a SWOT analysis of the audit market in terms of Deloitte, EY, KPMG and PwC; identify trends in the field of audit in 2021, knowledge of which will allow the Big Four to maintain their market position.