TO THE QUESTION OF NEED OF FORMATION OF THE SCIENTIFIC THEORY OF AUDIT
P.P. Baranov
Keywords: Historical and economic preconditions of emergence of audit, interdisciplinary communications of audit, key problems of theoretical design of auditor scientific knowledge, question of existence of auditor science, reason of institutional insolvency of audit, subject and method of audit, form and structure of scientific knowledge
Abstract
The hypothesis is formulated and locates in article that absence of academically issued scientific theory of audit is a factor provoking doubts in an institutional solvency of auditor activity. The arguments proving imbalance and separate nature of existing provisions of science about audit as systems of scientific knowledge are adduced. The conclusion about need of carrying out complex, including the interdisciplinary researches directed on cultivation of the scientific theory of audit as to organized area of economic science is drawn. Basic system problems of theoretical design of auditor science are formulated, the key problems interfering its formation reveal. The points of view of various schools of sciences on structure, mutual correlation and the content of the main attributes of the scientific theory of audit are characterized and are critically estimated; on the basis of the analysis of experience of foreign and domestic researches the directions of overcoming of the saved-up internal and external contradictions of auditor science and practice are offered.
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