Удосконалення механізму страхування відповідальності суб’єкта аудиторської діяльності перед третіми особами

Abstract

Проаналізовано норми чинного законодавства України та наукової літератури, визначено сучасний стан правової регламентації страхування відповідальності суб’єкта аудиторської діяльності в Україні, а також розглянуто особливості страхування відповідальності суб’єкта аудиторської діяльності на основні дослідження нормативно-правових актів з урахуванням подальших змін до законодавства України.

The article examines the legal nature of liability insurance of the subject of audit activity and points out the relevance of improving subordinate legal acts in this area. The purpose of the article is to determine the specifics of liability insurance of the subject of audit activity based on the study of regulatory legal acts, taking into account further changes to the legislation of Ukraine. The article begins with a discussion of the issues of regulation of relations in the field of mandatory professional liability insurance of individuals and legal entities engaged in auditing activities in the countries of the world and in Ukraine. The author investigated the issue of the meaning of a standard audit insurance contract, identified legal conflicts and gaps in the implementation of the mechanism of liability insurance of the subject of audit activity in Ukraine. The article examines the provisions of the normative acts of Ukraine on the mentioned issues and defines the argumentation of the need to improve the legal framework in the field of auditors’ professional liability insurance. It was determined that the principle of responsibility of audit activity subjects is generally accepted in the world and is implemented by enshrining in the professional liability insurance contract of audit firms and auditors against unintentional errors or negligence. The author has analyzed the latest research and publications, as well as defined directions for future research. The article analyzes the provisions of the draft resolution of the Board of the National Bank of Ukraine «On the approval of the Regulation on the procedure and conditions for concluding a third-party liability insurance contract of the subject of audit activity», as well as suggestions for improving the legislation in this area. The paper gives the analysis of factors affecting the legal regulation of liability insurance of the subject of audit activity under modern conditions of martial law in Ukraine. The aгерщк concludes that legal science has not yet developed a unified approach to the analysis of the liability insurance mechanism of the subject of audit activity. The need for qualitatively new developments of the legal framework regulating professional liability insurance as a whole and defining the conceptual and categorical apparatus, due to the economic activity of Ukrainian citizens under martial law.

Проанализированы нормы действующего законодательства Украины и научной литературы, определено современное состояние правовой регламентации страхования ответственности субъекта аудиторской деятельности в Украине, а также рассмотрены особенности страхования ответственности субъекта аудиторской деятельности на основные исследования нормативно правовых актов с учетом дальнейших изменений в законодательстве Украины.