Towards the problem of existence of the scientific theory of audit

Keywords:
key problems of forming the theory of auditing science, the issue of existence of auditing science, reasons for institutional insolvency of audit, subject and method of audit, form and structure of scientific knowledge.

Abstract:
This paper aims to formulate and justify the hypothesis that the lack of scientific theory of audit is a factor that provokes doubts in the institutional integrity of audit. The author discloses arguments, proving an imbalance and fragmented nature of the existing provisions in the field of audit as a system of scientific knowledge. These arguments indicate the need for an integrated interdisciplinary research, aimed at creating the scientific theory of audit, as well as organized field of economic science. In addition, the author formulates the basic tasks for forming the theory of auditing science and the main issues that hinder its formation. Different points of view of various scientific schools regarding the structure, mutual correlation and the content of the main attributes of the scientific theory of audit are characterized and critically analyzed in this paper. The author offers and describes the directions for overcoming the internal and external contradictions of auditing science and practice based on the basis of the evidence of both foreign and domestic research.

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P. Baranov, “Towards the problem of existence of the scientific theory of audit,” in Synthesis 2015 - International Scientific Conference of IT and Business-Related Research, Belgrade, Singidunum University, Serbia, 2015, pp. 715-718. doi:10.15308/Synthesis-2015-715-718

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Baranov, P. (2015). Towards the problem of existence of the scientific theory of audit. Paper presented at Synthesis 2015 - International Scientific Conference of IT and Business-Related Research. doi:10.15308/Synthesis-2015-715-718

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