Kureza T. Legal Regulation of Auditing Activities: Economic and Legal Aspects

The thesis is an independent completed scientific work that is dedicated to the comprehensive study of theoretical and practical issues involved with the legal regulation of economic relations arising in the process of organizing and carrying out the audit activities. The preconditions of establishing and developing this type of activities in Ukraine, the sources of legal regulation of audit activities, the content of audit activities have been investigated. Expediency of determining the essential features of audit activity describing it as a type of economic activity has been substantiated. The author makes distinction between the concepts of "audit services" and "other services that can be provided by the auditors in accordance with the rules of professional ethics". Attention has been paid to the economic and legal means of regulating the audit activities, the conditions and procedures of legitimation of the entities that intend to carry out the audit activities, the characteristics of economic contractual obligations that arise in carrying out the audit activities. The author carried out a research of the legal status of the Ukrainian Chamber of Auditors as an independent body that is given key role in regulating the audit activities.