Правове регулювання аудиторської діяльності: Міжнародні стандарти аудиту як квазі-джерело фінансового права

The article provides a comprehensive analysis of the legal nature and regulatory role of International Standards on Auditing (hereinafter – ISA) within the Ukrainian system of legal regulation of auditing activity. Although these standards do not formally have the status of a normative legal act under Ukrainian law, they are applied on the basis of a direct reference in Article 13 of the Law of Ukraine “On Audit of Financial Statements and Auditing Activities” and are mandatory for all auditors and audit firms when providing audit services. The article substantiates that ISAs in fact perform the function of a source of law, despite the formal absence of such a status under the Law of Ukraine “On Law-Making Activity,” which defines the concept of a normative legal act. These standards play a key role in the external quality control of audits, the assessment of auditors’ professional conduct, and the handling of disciplinary and judicial proceedings involving auditors. The author analyzes the concept of a “quasi-source of law” and argues that ISAs fully meet its characteristics: they are binding, systematic, regulate legal relationships, and are used in making legally significant decisions. The article identifies a number of problems stemming from the lack of official normative status of ISAs, including the risks of inconsistent interpretation by auditors and public oversight bodies, challenges in the legal protection of auditors’ actions, and limited enforceability in judicial practice. The author proposes several avenues for improving the regulatory framework of audit activity in Ukraine: establishing the status of ISAs as normative professional standards in the Law of Ukraine “On Audit of Financial Statements and Auditing Activities,” designating an authorized body to interpret the standards, and developing an official commentary on the ISAs with consideration of the Ukrainian context. This article has both theoretical and practical significance for building a coherent system of legal regulation of audit activities in Ukraine and enhancing legal certainty in the field of financial control.