The article reveals the features of accounting and analytical support for entrepreneurial risk management. It was found that entrepreneurial risk is a certain act as a result of which the business entity may suffer losses. It is proved that entrepreneurial risks should be classified according to the specifics of origin, the specifics of the legal settlement, the specifics of industry affiliation, the specifics of the consequences, the specifics of the duration of the impact of entrepreneurial risk, the specifics of the expression of will, the specifics of the form, the specifics of the level of typicality, the specifics of the level of validity, the specifics of the possibility of assessing and resolving the impact, the specifics of the possibility of insuring entrepreneurial risks, the specifics of the occurrence of entrepreneurial risks by sources of origin, the specifics of the scale of the impact, the specifics of the level of losses and the specifics of character. It is established that the process of entrepreneurial risk management is the process of managing the activities of the business entity as a whole and its individual parts, and takes into account the management of not only existing risks but also potential entrepreneurial risks in space and time, that may occur in the future during entrepreneurial activities. It is determined that the process of entrepreneurial risk management should take into account the stage of preparation and implementation of appropriate measures to reduce the risk as a result of making erroneous decisions by business entities, the stage of reducing the impact of possible negative consequences that may occur, especially, if the entity operates in unexpected changes and alarming development trends, as well the stage of development and implementation of the Declaration on Risk Management and the Risk Management Program. It is established that the important information on which it is possible to estimate possibility of occurrence of entrepreneurial risks, is the accounting reporting. In the perspective of further research, it is recommended to study entrepreneurial risks in Ukraine in the context of such aspects as causes, consequences and management.

The article reveals the role of the prosecutor's office of Ukraine in the process and in order to ensure guarantees of the independence of judges and the authority of the judiciary. A study of the legislative framework of Ukraine proves that the role of the prosecutor's office in the process of ensuring guarantees of the independence of judges and the authority of justice is regulated by the provisions of the Constitution of Ukraine, the Law of Ukraine «On the Prosecutor's Office», the Law of Ukraine «On the Judicial System and the Status of Judges», the Code of Professional Ethics and Conduct of Prosecutors, the Criminal Procedure Code Of Ukraine, the Criminal Code of Ukraine, as well as other regulatory documents. It was found that the judge, performing professional activities in the direction of the administration of justice, is independent of the various influences, pressure or interference, which are illegal. The legislation of Ukraine determines that the principle of the independence of the judge indicates that the judge is not obliged to provide explanations regarding the nature and content of the cases being pending, with the exception of cases established by law. State authorities, local self- government bodies, officials and officials of these bodies, individuals and legal entities and associations of such persons should respect the independence of judges and in no case should encroach on it. It was determined that one of the principles on the basis of which the professional activities of the prosecution authorities are based is the principle of respect for the independence of judges. It has been proved that the High Council of Justice always adheres to the position of unconditionally ensuring the independence of judges and establishing this direction as a priority type of activity for law enforcement agencies, in particular, for the prosecutor's office. Fast and quality investigation of crimes related to the professional activities of judges will, first of all, contribute to the observance of constitutional law regarding the principle of access to justice.. It is noted that the prospects for further research in this direction are the study of the legal basis for the observance of the principle of the rule of law and legality by the judiciary in the context of performing professional activities.

The article reveals the features of the constitutional and legal status of the Supreme Court as a court of law in Ukraine. It has been established that the constitutional and legal status of the Supreme Court is regulated by the provisions of the Constitution of Ukraine, the Law of Ukraine «On the Judicial System and the Status of Judges» and the Code of Administrative Procedure of Ukraine. Analysis of the legislation allows us to note that the Supreme Court is the highest court in the judicial system in Ukraine. The composition of the Supreme Court is formed by the Grand Chamber of the Supreme Court, the Administrative Cassation Court, the Criminal Cassation Court and the Civil Cassation Court. It has been established that the President of the Supreme Court is elected to office, and also dismissed from office based on the results of a secret ballot held by the Plenum of the Supreme Court. The constitutional and legal status of the Supreme Court makes it possible to single out such basic functions of the Supreme Court as: the function of administering justice, during which the Supreme Court acts as a court of cassation; the function of analyzing judicial statistics, as well as summarizing judicial practice; the function of providing conclusions on draft legislative acts directly related to the judicial system; the function of providing an opinion on the presence or absence of signs of committing high treason or other crime in the acts for which charges are brought against the President of Ukraine, for committing high treason or other crime; the function of providing appellate and local courts with proper methodological information on law enforcement issues, etc. It has been determined that the professional activity of the Supreme Court contributes to ensuring the observance of the principle of equality of all before the law and requires ensuring at the same time the achievement of the unity of judicial practice. It is noted that the prospects for further research in this direction are the study of the legal status of the Constitutional Court of Ukraine as a body of constitutional jurisdiction, the main function of which is to ensure the supremacy of the Constitution of Ukraine.

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