E-audit in Ukraine: normative and legal regulation

Abstract

Introduction. Rapid digitalization, along with its positive impact, provokes considerable uncer­tainty, in particular at the highest legislative level. These changes will have an impact on all spheres of life, changing the usual structure of the economy, business and social systems as a whole. Problem. The author’s vision of the expected future in the development of e-audit at the legis­lative level of the country is presented, because without procedural regulation, normative conso­lidation, this type of activity will not have full and legitimate legitimacy. The development of e-audit in Ukraine is based on the best experience of progressive countries, taking into account the domestic specifics of management. The aim of the article is to highlight possible problems and ways to solve them at the regula­tory and legal level, which will ensure the effect­tive implementation and functioning of e-audit. Methods. General scientific and special met­hods of observation such as generalization, com­pa­rative, structural, systemic analysis, as well as modeling of business processes, and logical gene­ralization of results were applied in the article. Results. The authors have offered their app­roach to optimal ways of legal regulation of e-audit in Ukraine. Conclusions. International experience shows that the use of a tax audit file is a modern world trend and the basis for conducting e-audits; therefore, the development of its own version of SAF-T is one of the first steps towards the implementation of an electronic audit system, which Ukraine has successfully introduced. However, it is no less important to develop a new legislative act that would specialize in this area, so we propose the adoption of the law "On ele­ctronic audit". The selection or development of the necessary software products and specialized software is also important. Despite some problems, the prospects for the development of e-audit in Ukraine are obvious.