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Title: Удосконалення галузевого законодавтсва, норми якого визначають адміністративно-правове забезпечення аудиторської діяльності в Україні
Other Titles: Improved sectoral legislation, rules which define the administrative audit framework in Ukraine
Authors: Томіна, Вікторія Юріївна
Tomina, Viktoriia Yuriivna
Keywords: аудиторська діяльність; адміністративно-правове забезпечення; аудитор; аудиторська організація; законодавство
auditing; administrative and legal framework; the auditor; the audit organization; legislation
аудиторская деятельность; административно-правовое обеспечение; аудитор; аудиторская организация; законодательство
Issue Date: 2015
Publisher: Київ: Національний університет ім. Тараса Шавченка
Citation: Томіна В.Ю. Удосконалення галузевого законодавтсва, норми якого визначають адміністративно-правове забезпечення аудиторської діяльності в Україні / В.Ю. Томіна // Адміністративне право і процес. Фінансове право. - 2015. - С. 89 - 98.
Abstract: У статті здійснено аналіз нормативних актів та практики здійснення адміністративно-правового забезпечення аудиторської діяльності в Україні. Доведено, що для підвищення ефективності адміністративно-правового забезпечення аудиторської діяльності необхідно усунути недосконалість правових актів. Обґрунтовано необхідність розробки та затвердження загальних засад державної політики в зазначеній сфері, що дозволить визначити шляхи подальшого розвитку аудиторської діяльності. The development of the scope of the audit and its stable functioning is directly related to the level of efficiency of its administrative and legal support. The introduction of market economy in Ukraine accompanied by the development of these types of entities that protect the interests of users of financial and other economic information. Auditing as one of the types of business ensures the implementation of such a form of non-state financial control, which is to review accounting and financial statements of different enterprises and different activities in terms of their reliability and compliance with the law. To implement effective public policy in auditing activity necessary to improve its administrative and legal framework, to which we have included the following elements: a system of special legisla-tion authorized public authorities, their legal status, the relationship between them and the powerful mechanism of influence on the relevant social relations. Researchers, lawyers focused on the analysis of domestic legislation addressing the theoretical issues of audit works based on domestic and Russian scientists in the field of finance. The purpose of the article is that based on the analysis of domestic and foreign scientific, jour-nalistic sources and industry domestic law to investigate the nature of audit, analyze the current state of administrative and legal support audit activities and to formulate proposals for its improvement through the introduction of changes to the industry legislation and practice. Auditing plays an important in the functioning of the market economy, is one of the important elements that guarantee stability and confidence of individuals and entities by reducing a variety of financial and economic risks. Thus, the formation mechanism of legal and organizational audit reg-ulation in Ukraine has a leverage creating safeguards against the unpredictability of market players, which forms the general financial and economic security. The analysis of trends improvement of administrative and legal support audit activity in Ukraine led to the following conclusions: 1. Based on analysis of regulations and practice of administrative and legal support audit activity reasonably conclude that the fundamental factors of influence on its effectiveness are: legal, economic, political, institutional, social, personal, and others. Lack of clear provisions as current and prospective legislation on forms of administrative and legal support audit activity, in particular control character indicates that Ukraine is not yet perceived global trends in the regulation of this activity. 2. It is proved that to improve the administrative and legal support auditing activity necessary to eliminate imperfect acts, in particular their legislative and legal, economic, organizational and social. 3. It has been proved that the optimization of administrative and legal support audit activity in Ukraine should be in the following areas: consolidation principles auditing activities; determining the order of procedures of quality control of auditors and audit firms; definition of regulatory pro-cedures for the conclusion of the auditor (auditing firm) contracts (services, professional liability insurance); improvement of the legal statute of authorized state audit regulation (Ministry of Finance of Ukraine); self-regulatory organizations (Audit Chamber of Ukraine); authority public auditor over-sight (Commission for external quality control). В статье проведен анализ нормативных актов и практики осуществления административно-правового обеспечения аудиторской деятельности в Украине. Доказано, что для повышения эффективности административно-правового обеспечения аудиторской деятельности необходимо устранить несовершенство правовых актов. Обоснована необходимость разработки и утверждения общих принципов государственной политики в указанной сфере, что позволит определить пути дальнейшего развития аудиторской деятельности.
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