文章基本信息

标题：Audit Theory: Classical Core and Development
其他标题：Теорія аудиту: «класичне ядро» та розвиток
本地全文：下载
作者：Valerii Zhuk ; Kateryna Melnyk ; Institute of Agrarian Economics" 等
期刊名称：Облік і фінанси
印刷版ISSN：2307-9878
电子版ISSN：2518-1181
出版年度：2020
期号：4(90)
页码：89-102
DOI：10.33146/2307-9878-2020-4(90)-89-102
出版社：Institute of Accounting and Finance
摘要：At the present stage of development of science and practice of audit, its theory is presented in fragments. In the period before the emergence of mass public discontent with the work of auditors (which was a consequence of the collapse of Enron, WorldCom, Parmalat and other institutions), the main efforts of scientists were aimed at substantiating the needs of audit, its methods, principles, concepts, and postulates. Today, the need to concentrate efforts on the search for a qualitatively new, ideological level of audit theory is obvious. The purpose of the article is to reveal the essence of the classical core of audit theory, as well as to substantiate the need to expand the content of audit theory by borrowing provisions from other modern general economic and accounting theories. The authors have established the weaknesses of the theories (concepts) of audit, among them: a contradictory, non-systemic explanation of the nature of audit; limitation of scientific borrowings from other economic and accounting theories; weak connection with the development of social and economic theories. The necessity for the formation of the classical core of the audit theory was substantiated; its essence and significance for the development of audit science were revealed. The logic of the determination of concepts and the classification of individual theoretical contributions to the classical core of the audit theory was put in order. A structural model of the development of science and practice of audit was proposed. The necessity of basic ideological and general economic borrowings to the audit theory was substantiated, among them: institutional and behavioral doctrines; concepts of sustainable development and digital economy; modern management theories (integral ideological structure). Based on the trends in the development of the digital economy, the emergence of the specialization of an IT auditor was predicted, whose task will be to assess the effectiveness of setting up digitalization processes to objectively reflect the effectiveness of business.
关键词：аудит; теорія аудиту; інститут аудиту; концепції аудиту; класичне ядро теорії аудиту; аудит як складова інтегрального управління; аудит як складова сталого розвитку.