The concept and system of crimes committed by the auditor as a special subject

Анотація

The article distinguishes between state and non-state audit, and also defines the features of the last one. The main features of nonstateaudit include: a) the audit reports on financial statements, which is used mainly by customers, reduces their risks of making wrongdecisions when using it; b) the audit not only detects violations in the activities, but also provides assistance in their elimination; c) theauditor works on a contractual basis with the client, and therefore has the appropriate obligations to him and in case of non-performanceor improper performance is primarily a civil liability; d) during the audit it is necessary to pay for the services of auditors, which areincluded in the gross costs and cost of production, and ultimately paid by the buyer of goods and services; e) the auditor prepares areport in which he provides recommendations for the elimination of identified deficiencies and violations.Audit relations have a complex subjective system, which is characterized by its own means of legal regulation. The subject compositionof the audit relationship is not exhaustive, since the users of the information obtained as a result of the audit are an indefinitecircle of participants in market relations, including individuals, the state, foreign and international entities. It is concluded that professionalaudit crimes are socially dangerous guilty acts (action or inaction) that are committed by the auditor and are aimed at the legalrelations arising from the qualified provision of audit services, protected by the Criminal Code, and are in violation of professionalduties. Among the crimes provided for in the Criminal Code, it is expedient to single out professional audit crimes, taking into accountthe specifics of the subject of their commission. At the same time, it is necessary to classify these professional audit crimes accordingto the appropriate criteria, which can serve as a certain algorithm for qualification in case of their commission.

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