Development of the Audit Theory Based on Identification of Its Institutional Paradigm

DOI

10.2991/iscfec-18.2019.257How to use a DOI?

Keywords

audit; institutional approach; institutional paradigm of audit; evolution of the research of auditing; auditing problems; new institutional theory of auditing; structure of the audit institution; conceptual framework of audit institution, audit institution as an object, environment, process and project.

Abstract

The article deals with the development of the theory of audit based on the proof of the hypothesis that the institutional paradigm of audit exists. The process of changing the paradigm of audit science is substantiated. Institutional theory of audit based on the works of foreign authors from the United States, Great Britain, Pakistan, the Netherlands, Libya, Malaysia. The design of the institutional approach of audit research, which includes three areas: philosophical, methodological and institutional analysis, is expanded. The conceptual structural scheme of the audit institution based on the system methodology of G. B. Kleiner, taking into account the established limitations, is presented. The scientific provisions of the institute of audit as an object, environment, process and project are substantiated.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - G. Chekavinskaya
PY  - 2019/01
DA  - 2019/01
TI  - Development of the Audit Theory Based on Identification of Its Institutional Paradigm
BT  - Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2018)
PB  - Atlantis Press
SP  - 1133
EP  - 1137
SN  - 2352-5428
UR  - https://doi.org/10.2991/iscfec-18.2019.257
DO  - 10.2991/iscfec-18.2019.257
ID  - Chekavinskaya2019/01
ER  -