Vashchuk O. The auditor as a special subject of a criminal offense under the legislation of Ukraine

Chapter 1 of the dissertation establishes the legal status of the auditor, defines the essence of state and non-state audits, classifies criminal offenses in which the auditor is defined as a special subject, proposes to conditionally divide the formation and development of auditing activity in Ukraine into periods, and also analyzes the grounds for bringing the auditor to criminal liability under the legislation of certain foreign countries. Establishing the auditor's criminal liability as a special subject of a criminal offense was conditioned by the signing and ratification of the Criminal Convention on Combating Corruption, the UN Convention against Corruption and the Additional Protocol to the Criminal Convention on Combating Corruption. The Criminal Code of Ukraine provides for the auditor's responsibility: for willful violation of the requirements of the anti-legalization legislation (Article 2091); for intentional disclosure of commercial, banking, and professional secrets on capital markets and organized commodity markets (Article 232); for illegal use of insider information (Article 2321); for drawing up or issuing knowingly forged official document testifying to certain facts of legal significance (part 2 Article 358); for violating the requirements of anti-corruption legislation (Article 3652, Article 3684). Based on the analysis of scientific and legal literature, it was concluded that the concept of "auditing activity" includes the concept of "audit", which is an audit service for checking accounting data and financial reporting indicators of a legal entity regarding its compliance with the requirements of national accounting regulations, international standards audit and other requirements. The audit is conducted by the auditor as an individual entrepreneur or as an employee of an auditing firm. In parallel with the audit, there is a state audit, which verifies and analyzes the actual state of affairs regarding the legal and effective use of state or communal funds, property, other state assets, as well as the correctness of accounting and the reliability of financial reporting. The state audit is conducted by the state auditor. In Ukraine, an environmental audit is also carried out, which ensures compliance with the legislation on environmental protection in the course of economic or other activities. An environmental audit is conducted by an environmental auditor.