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International Accounting
 

Problems of developing the methodology and techniques of audit

Vol. 18, Iss. 36, SEPTEMBER 2015

Received: 17 November 2015

Accepted: 25 November 2015

Available online: 27 January 2016

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

Pages: 47-60

Alborov R.A. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation
kafedra.byfa@yandex.ru

Kontsevaya S.M. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation
kafedra.byfa@yandex.ru

Kozmenkovа S.V. Nizhny Novgorod State Agricultural Academy, Nizhny Novgorod, Russian Federation
skozmenkova@yandex.ru

Subject The Russian system of independent auditing still has problematic issues related to the audit theory and methodology, including the definition of audit substance, auditee, principles and functions. There is a need to substantiate the methodology of audit development by clarifying its requirements, postulates and elements of the system.
     Objectives The study aims to justify theoretical provisions and define recommendations to develop the methodology, methods and techniques of auditing.
     Methods The methodological framework includes scientific works of domestic and foreign experts in auditing. We employed modeling, abstraction, systematization, generalization of theoretical aspects and practical recommendations on audit development.
     Results We have formulated the essence of auditing, its subject and objects, principles, requirements and methodological basis of audit development as an organized system. The paper also specifies principles of practical implementation, the scope and application of findings. The results of the study may be applied for the development of theory, methodology and practice of audit, as well as in educational process of higher educational institutions.
     Conclusions The audit is an independent type of economic control. It is necessary to provide a wider interpretation of the nature of audit. This relates to its classification (internal, external, mandatory and voluntary audit), harmonization and practical implementation of its methods. The study reveals the importance of developed methodological recommendations for the theory and practice of auditing under economic globalization.

Keywords: audit, principle, requirement, postulate

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