BUSINESS INFORM №10-2013

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

54

Section: Accounting and Auditing
UDC 336.225
Ryadska V. V.
Study of Modern Problems of the Theory of Audit as a Compound System of Economic Sciences (p. 301 - 305)
The article conducts analysis of essence of audit as an independent science in the system of economic sciences. Opinions of scientists regarding the form of audit existence in the system of economic sciences have two polar points of view. The first one is based on the fact that audit is a part of the science on economic control and factually cannot be considered as an independent science. According to the polar views, audit is an independent science. Revelation of the essence of audit as an independent economic science is done with consideration of the following: three-sided relations are an objective form of audit existence; audit develops under the influence of changes of the form of relations between users and a responsible party, which, in its turn, is a consequence of the evolution of economic relations; audit as a practical activity represents an independent assessment of financial information in the general system of economic management with the goal to provide a relevant level of assurance of users of this information, which allows reduction of information risks in the control environment and in the process of making managerial decisions. Taking into account all above specified circumstances, the article identifies the essence of audit as an independent economic science as follows: audit is a science on the aggregate and development of relations that arise between the subjects of information exchange with respect to the objective and complete formation of information about the property and financial state, results of activity, which is used in the process of making managerial decisions.
Keywords: audit, user, responsible party, independent control, information exchange, management system
Bibl.: 11.

Ryadska Valentyna V. – Candidate of Sciences (Economics), Associate Professor, Candidate on Doctor Degree, Department of audit, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Ryadska, Valentyna V. (2013) “Study of Modern Problems of the Theory of Audit as a Compound System of Economic Sciences.” Business Inform 10:301–305.

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