AUDIT OBJECTIVES IN THE CONTEXT OF CONTROL LIBERALIZATION

Abstract

The activity of the Audit Chamber of Ukraine (APU) and the Union of Auditors of Ukraine (SAU) was analyzed. Based on their assessment, economic and legal measures to solve current problems in the field of audit are characterized and problems of a systemic nature are outlined. The relevance of the issue of changing the requirements for tax payment and the single social contribution on the part of en-trepreneurs, the internal organization of audit activi-ty subjects and the external organization of audit activity control is substantiated. The analysis of the provisions of the Law of Ukraine "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the effect of norms for the period of martial law" dated March 5, 2022 under No. 2120-IX is presented. A practical commentary on the Law of Ukraine "On Amendments to the Law of Ukraine "On the Audit of Financial Statements and Auditing Activities" regarding the provision of audit-ing activities during the period of martial law and post-war recovery of the economy has been provided.

Keywords: audit activity, martial law, control in the field of management, audit, internal organization of audit activity subjects.