Home  Journals  International Accounting  34(232) - 2012 September

Audit evolution as science and practical activities

Available online: 27 September 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

The article is devoted to research of evolution of audit as science and practical activities. Three main stages in audit development are allocated: the stage of confirming audit, a stage of the system focused audit, a stage risk - the focused audit also are given characteristics to the theories created on each of stages (the adequacy theory, the controlling theory, the consulting theory), The audit history at each stage is in details considered. The audit history at each stage is in details considered.

Keywords: audit evolution, confirming audit, system focused audit, risk - focused audit, adequacy theory, controlling theory, consulting theory

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

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