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International Accounting
 

Audit science on background of crisis in economy: priority trends of development and subject of research

Vol. 15, Iss. 20, MAY 2012

Available online: 24 May 2012

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

Baranov P.P. PhD in Economics, assistant professor, director of Institute of Economy and Management, head of department "Accounting and Audit", Siberian State Industrial University, Novokuznetsk
bpavel@ngs.ru

The growth of quantity of judicial claims against audit companies and auditors became a powerful impulse for the international scientific and professional auditor community to address for research of problems of quality audit maintenance. In presented article problem aspects of identification of criteria of audit quality are considered. The need of development of a standard approach to research of category of professional judgment locates in a science about audit are justified.

Keywords: judicial claims, development, audit' science, audit quality, professional judgment, positive and normative approach to research

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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