Audit Theory and Conceptual Framework for the Development of Auditing
The article considers the problem of developing a structured theory of audit. To that end the author develops the structure of a scientific theory in audit, introduces assumptions and axioms, modifies and complements audit postulates, refines the essence of audit and provides the author’s understand...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-03-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/228 |