International Accounting
 

Formation of the up-to-date paradigm of audit as applied science

Vol. 21, Iss. 9, SEPTEMBER 2018

Received: 5 September 2018

Received in revised form: 7 September 2018

Accepted: 10 September 2018

Available online: 14 September 2018

Subject Heading: AUDIT ACTIVITY

JEL Classification: M42

Pages: 1037–1049

https://doi.org/10.24891/ia.21.9.1037

Zhil'tsova Yu.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation
Gilcova_Julya@mail.ru

ORCID id: not available

Kemaeva S.A. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation
s.kemaeva@mail.ru

ORCID id: not available

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation
skozmenkova@yandex.ru

ORCID id: not available

Maslova T.S. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation
maslova-finfak@mail.ru

ORCID id: not available

Subject This article attempts to answer the question whether the audit is an independent science. It examines the auditing method both from the scientific point of view and the point of view of practice.
Objectives The article aims to explore the method of auditing as applied science, the set of its methods and techniques, to form a modern auditing paradigm.
Methods For the study, we used a comparative analysis, induction, deduction, and analogy.
Results The article justifies the audit as a science, which has philosophical, scientific and special methods of cognition in its composition. It formulates the principles of auditing as a science and analyzes the scientific and special methods used in the audit. The article offers to subdivide special methods used in conducting audits, concerning the content of other sciences, as well as methods and techniques presented in the International Standards on Audit.
Conclusions and Relevance The article says that audit as applied science can function optimally in conditions of modern paradigm formation, the most important parts of which are methods, principles, and techniques. The development of the audit is based to a large extent on the application of the achievements of other sciences. The results of this article can be applied in the theory and practice of audit, and financial control.

Keywords: auditing method, paradigm, methodology, International Standards on Auditing, ISAs

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