Audit Theory and Conceptual Framework for the Development of Auditing

Author:

Arabyan K. K.1ORCID

Affiliation:

1. Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA).

Abstract

The article considers the problem of developing a structured theory of audit. To that end the author develops the structure of a scientific theory in audit, introduces assumptions and axioms, modifies and complements audit postulates, refines the essence of audit and provides the author’s understanding of the “reliability” principle as a target criterion in audit. When developing the theory of audit the author clarifies such notions as “subject” and “object” of audit consideringthem in relation to theoretic and methodological concepts of accounting. The article systemizes the principles of auditing, offers new audit methods, supplements the list of prerequisites of financial reporting preparation and extends the range of analytic procedures. The financial (accounting) reports of an entity which are mainly historical do not always meet the needs of their users. In this regard the author proposes to supplement the concept of confirming the historical financial (accounting) reports with the concept of sustainable development of the entity.

Publisher

Financial University under the Government of the Russian Federation

Reference20 articles.

1. Adams R. Fundamentals of audit. Trans. from English. Sokolov Y. V., ed. Moscow: UNITI; 1995. 398 p. (In Russ.).

2. Azarskaya M. A., Mironova O. A. The development of the concept of auditing. Auditorskie vedomosti = Audit statements. 2005;11:22–29. (In Russ.).

3. Arabian K. K. The conceptual basis of the theory of auditing. Auditor = Auditor. 2017;8:16–27. (In Russ.).

4. Arens E. A., Lobbek J. K. Audit. Trans. from Engl. Moscow: Finance and Statistics; 1995. 560 p. (In Russ.).

5. Baranov P. P. To the question of the need to form a scientific theory of auditing. Vestnik NGUEU = Bulletin of NSUEMU. 2013;4:84–100. (In Russ.).

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