Goriaieva O. Legal regulation of auditor's activity in Ukraine

Understanding of audit as forms of current financial control is fixed in basis of research, and necessity of the compatible use of terms "audit", "public accountant", "public accountant activity" as such, that must be used only in the field of realization this commercial economic activity. On the basis of analysis of current legislation the concept of legal guarantees of providing of quality of services in the field of an audit, that it offers to divide and organizational and professional, is certain. The row of theoretical positions and conclusions, that develop conceptions of government control of public accountant activity, exceptional nature and professionalness of public accountant activity, is set forth, and also scientifically reasonable and the certain suggestions sent to perfection of the legal adjusting of realization of public accountant activity in Ukraine are set forth.