Home  Journals  International Accounting  41(287) - 2013 November

Conceptual foundations of audits: problem and some solutions

Available online: 12 November 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Why specific tasks of auditing in Russia do rests on the resolution of common issues? How do the new requirements must comply with the audit of tomorrow? It is these problems and some solutions are considered in the proposed theoretical and practical essays. In the article the perspective of absence of the harmonious theory of audit and auditor activity, and also conceptual bases of their development is considered.
     The general flowcharts of a matrix of Conceptual bases of development of auditor activity on medium-term prospect and problems of development of auditor activity on the near-term outlook are developed, and also solutions of some practical tasks facing auditor professional community are proposed.

Keywords: problems, development, objectives, audit, audit activities, concept, conceptual framework, original paradigm, intellectual capital, business processes, future financial results

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

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