About the Theoretical Foundation of Audit and Other Economic Sciences-Reference-Cited by-同舟云学术

About the Theoretical Foundation of Audit and Other Economic Sciences

Published:2022-09-14 Issue:8 Volume:8 Page:30-39
ISSN:1998-0701
Container-title:Auditor
language:en
Short-container-title:

Author:

Guttsayt E.¹

Affiliation:

1. Research Institute of Finance of Russian Ministry of Finance

Abstract

The article considers three levels of audit science: the concept of audit, its theoretical founda-tions, specific scientific provisions. It is analyzed in detail why the concept of audit and its theo-retical foundations are needed. It is considered what contribution to the theoretical foundations of audit is made (or can be made) by other sciences: accounting, probability theory, economic competition, pricing, efficiency, industry markets, regulation in the socio-economic sphere, sys-tems engineering, science of science, etc. It is illustrated that the use of developments and meth-ods of other sciences in audit usually gives better results than attempts to solve the problem au-tonomously. The possibilities of transferring ideas about the concept and the theoretical founda-tions of audit to other economic sciences are fragmentarily investigated.

Publisher

Infra-M Academic Publishing House

Subject

Computer Networks and Communications,Hardware and Architecture,Software

Reference12 articles.

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