Importance The article analyzes the possibilities of integrated use of the terminology of statutory regulation of various types of audit. The development of audit in Russia contributed to the emergence of new types of audits governed by different regulations. Currently, in addition to financial audit, there is an increasing interest in the management systems audit methodology development. Standards of quality control, which incorporate the management system, are in the list of International Auditing Standards to be applied in the Russian Federation. Objectives The objectives are to study the content of effective national regulations governing the audit, to compare approaches to audit terms used, to define the possibility of integrated use of terms related to financial audit and management systems audit. Methods The paper analyzes the interpretation of terms audit, internal audit, auditor as applied in laws and auditing standards regulating financial audit, as well as in ISO standards governing the management systems audit. Results The study reveals significant differences in approaches to terms audit and auditor in the said types of audit. I provide recommendations for changing the terminology of the management systems audit.
Keywords: auditing, financial audit, management systems auditing, auditor
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